2011 (5) TMI 39

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e-deposit of duty and penalty, we proceed to decide the appeal itself.   2. After hearing both sides, we find that the duty stand confirmed against the appellant in terms of provisions of erstwhile Rule 57CC of Central Excise Rules, 1944 by demanding and confirming the amount equal to 10% of the value of the exempted final product, by observing that the appellant had not maintained separate ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ms of sub-section 3 of Section 68 of Finance Act, 2010, an amount of Rs.51,626/- is determined as the proportionate amount of CENVAT Credit to be recoverable from the appellant in respect of demand made under the provisions of Rule 57CC of Central Excise Rules, 1944 issued vide Show Cause Notice dt.2.5.01 and as the appellant had already paid the said amount of Rs.51,626/-, the same stand appropri....