2013 (8) TMI 466

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.... M/s. United Breweries Ltd. against order in appeal No. 260-CE/CHD I /2010 dated 22.11.09 passed by Commissioner of Central Excise (Appeals) Chandigarh. 2. Brief facts of the case are that appellant is engaged in the manufacture of barley malt falling under Chapter 11 of the Central Excise Tariff and also availing facility of Cenvat credit under Cenvat Credit Rules. During the course of checking ....

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....l before Commissioner of Central Excise (Appeals) who vide impugned order has rejected their appeal. 3. The appellant did not appear at the time of hearing in spite of notice. 4. Learned DR appearing for the Revenue submits that in this case the appellant was not maintaining separate accounts for dutiable goods as well exempted goods. Therefore as per Rule 6(3)(b), they are required to pay 10% o....