2008 (9) TMI 806

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....atesh, Consultant, for the Appellant. Mrs. Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against Order-in-Original No. 13/2004-05 (RP), dated 8-10-2004 passed by the Commissioner of Central Excise & Customs, Visakhapatnam-I Commissionerate, Visakhapatnam. 2. Shri G. Shivadas, learned Advocate and G. Venka....

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....Rule 6, the department proceeded against them and demanded 8% of the sale value of the exempted products. 5. The appellants urged various contentions. In fact, one of the point made by the appellant was that the concerned Rule 6 would not be applicable to them because they did not clear the goods under nil rate of duty or under exemption. They only cleared the goods on sale to the warehous....

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....d that in terms of the strict application of the law, the appellants are required to discharge 8% of the sale value of the goods. 7. On a very careful consideration of the view, we find that it is on records that the appellants had reversed the credit attributable to the goods cleared to M/s. ICOL which in turn cleared to the defence unit. The credit is only of the order of Rs. 2,18,174/- ....