2016 (1) TMI 559

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....ai, Superintendent (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal no. YDB/388/M-II/2010 dated 13.07.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-II. 2. The appellant is absent despite notice. The appellant has sent a letter that the case may be decided on merits considering all grounds of appeal. 3. Heard the learned departmental rep....

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....he various judgments. As regards the attested photocopy of the bill of entry, it is the submission that the said bill of entry is a courier bill of entry and the courier agencies have filed only one bill of entry and the duty liability which has been discharged has been for many customers. Accordingly, they gave photocopies to all of their customers for availment of cenvat credit. 5. On perusal o....

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.... The arguments put forth by the appellant in the grounds of appeal are untenable as I find that during the material period in this appeal, there were no provisions for relaxation and availment of cenvat credit on attested photocopies of the invoice or bill of entry, as the case may be. 6. Another argument which was put forth by the appellant in the grounds of appeal is that cenvat credit was avai....