2010 (2) TMI 1124

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.... M/s. Sapna International, Mumbai against the order-in-appeal No. AT/838/RGD/2006 dated 6-2-2007 passed by Commissioner of Central Excise (Appeals), Mumbai Zone-II with respect to order-in-original No. 1192/06-07/AC/R/Raigarh, dated 20-9-2006 passed by Assistant Commissioner of Central Excise (Rebate) Raigarh. 2. Brief facts of the case are that applicant had not followed the procedure presc....

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.... said order applicant filed appeal before Commissioner of Central Excise (Appeal) who rejected the same. 3. Being aggrieved of the impugned order-in-appeal, applicant has filed this revision application on the following grounds :- 3.1 There is no requirement of producing duty paying certificate. Applicant relied upon the CBEC Circular No. 766/82/2003-CX, dated 15-12-2003 in which Board....

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..... 4. Personal hearing fixed in this case on 30-10-2009 was attended by Shri S. Suryanarayan, Advocate who reiterated the grounds of Revision Application. 5. Government has carefully considered and examined the relevant case records and perused the impugned order-in-original and order-in-appeal. 6. On perusal of records, it is observed that submissions of the requisite documents a....