https://www.taxtmi.com/caselaws?id=208414 Rule 6(3)(b) of the Cenvat Credit Rules was invoked to demand 10% of the price of exempted goods, but the assessee maintained that no input credit had been taken for those clearances. The record showed that this factual claim had also led to the demand being dropped in a subsequent adjudication, so the issue required verification rather than a conclusive finding against the assessee at the stay stage. The impugned order was set aside and the matter remanded for fresh adjudication after granting an opportunity of hearing. en-us Fri, 21 Oct 2011 00:00:00 +0530 Mon, 02 Jan 2012 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208414 Rule 6(3)(b) of the Cenvat Credit Rules was invoked to demand 10% of the price of exempted goods, but the assessee maintained that no input credit had been taken for those clearances. The record showed that this factual claim had also led to the demand being dropped in a subsequent adjudication, so the issue required verification rather than a conclusive finding against the assessee at the stay stage. The impugned order was set aside and the matter remanded for fresh adjudication after granting an opportunity of hearing. Case-Laws Central Excise Fri, 21 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208414