TaxTMI 
TaxTMI 
2011 (8) TMI 882
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....ant. S/Shri M.P. Devnath and Nishant Misra for the Respondent. [Order]. - We have heard Shri B.K. Singh Raghuvansi for the appellant. Shri M.P. Devnath along with Shri Nishant Mishra appears for the respondent. 2. This Central Excise Appeal filed by Department under Section 35-G of the Central Excise Act, 1944, is directed against the order passed by the Customs, Excise and ....
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.... in the light of explanation II of the said Rule 6(3)(b); that if the said amount is not paid, it shall be recovered along with interest in the manner as provided in Rule 12 of Cenvat Credit Rules. The provisions of Rule 13 would also get attracted?" 4. The Tribunal dismissed the appeal of the revenue and confirmed the appellate order on the ground that Rule 57-CC of the Central Excise Rul....
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....inal product of the appellants and has been cleared on payment of appropriate Central Excise duty. The drained spent Sulphuric Acid, which is a by-product and the generation of which is inevitable, has been cleared by the appellants on payment of appropriate Central Excise duty. The said spent Sulphuric Acid has also been cleared under Chapter X procedure without payment of duty." 5. Ru....
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.... such goods) of the second category of final product charged by the manufacturer for the sale of such goods at the time of their clearance from the factory. 6. We find substance in the contention of Shri M.P. Devnath appearing for respondent, that eight per cent duty is provided only in case where there are more than one final products categoriesed in Rule 57CC, as second category of final....