2009 (3) TMI 706 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi upheld the order of adjudication stating that the appellant is not entitled to Cenvat credit. The appellant's absence during the appeal hearing and lack of evidence to support refund of penalty led to the dismissal of the appeal. The case is not similar to the precedent cited by the learned DR. The appeal was deemed an abuse of process of law and was dismissed.