2013 (12) TMI 1337

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..... ent : Shri M.S. Negi, A.R. ORDER Per Ms. Archana Wadhwa: Prayer in the application is to dispense with the condition of pre-deposit of duty of Rs.23,04, 174/- and interest. 2. After hearing both sides, we find that the appellant stepped into shoes of M/s Mound Trading Co. Pvt. Ltd., who was manufacturing the goods in the same factory for and on behalf of the appellant M/s Parle Products Ltd. a .....

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..... that no requisite permission was obtained by the appellant from the Central Excise Office. The Commissioner (Appeals) however, rejected the appeal on the ground raised in the show cause notice. 3. We, at this stage after reading Rule 10 of Cenvat Credit Rules, 2004 find that same is a beneficial piece of legislation allowing transfer of unutilized credit to the new assessee to whom the business .....

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