2014 (1) TMI 265

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....of the records and hearing both sides, I find that the impugned demand was quantified at 10%/5% of the sale price of 'bagasse' and 'press mud' which were disposed of by the appellant without payment of duty during the material period. At the same time, the appellant cleared their final products (sugar and molasses) on payment of duty. The impugned demand is in terms of Rule 6(3) of the CENVAT Cred....