2013 (11) TMI 324

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....e manufacture of excisable goods viz. Ductile Iron Pipes and Pipe Fittings falling under Chapter 72 and 73 of CETA, 1985. The Ld. Advocate submitted that during the relevant period that, is, 2005-06 & 2006-07,the manufactured goods were cleared on payment of duty as well as availing Exemption Notification No. 6/2002-CE dated 1st March, 2002 as amended. For the earlier period, the applicant were availing Cenvat Credit on common inputs and accordingly paid 8% of the price of the finished goods cleared without payment of duty, as per Rule 6 of the Cenvat Credit Rules, 2002. Since there was a loss of 8% of the price in comparison to the Cenvat Credit availed on common inputs, the applicant approached to DGS&D to revise the contract. Accordingly....

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....unal in the case of Poddar Industrial Corpn. Vs. CCE, Patna -2003 (158) ELT 473 (T) followed by Commr. of Central Excise Aurangabad Vs. Tapi R.C.C. reported in 2005 (186) ELT 107 (T) and Bata India Limited Vs. CCE, Delhi-IV reported in 2007 (214) ELT 395 (T) and Mayfair Polymers Pvt. Ltd. Vs. CCE, Ahmedabad reported in 2009 (234) ELT 663 (T). 3. Ld. A.R. for the Revenue has submitted that the Department has issued a demand for Rs.7.91 crores. After considering the evidences on record and on due verification, the Ld. Commr. has confirmed the demand of Rs.2.12 crores. He has submitted that the Department has not preferred appeal against the said order of the adjudicating authority. The Ld. A.R. further submitted that the amount has been co....