2014 (3) TMI 597

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....irected against a demand raised on them in terms of Rule 6(3)(b) of the CENVAT Credit Rules (CCR), 2004. There is no representation for the appellant today despite notice, nor any request of theirs for adjournment. Nevertheless, considering the simple issue involved in this case, which is already covered by decisions of this Tribunal, I am inclined to dispose of this appeal. Accordingly, after per....

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....led exempted products (cleared to SEZ developers), should pay an amount equal to 10% of the value of the so-called exempted goods (excluding taxes) in terms of Rule 6(3)(b) of the CCR, 2004. The show-cause notice also proposed to levy interest on the said amount under Section 11AB of the Central Excise Act read with Rule 14 of the CCR, 2004 as also to impose penalty on the assessee under Rule ....

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....ly prospective effect and, consequently, Rule 6(3) is applicable to the appellant for the period prior to 31.12.2008. 4. In answer to a query from the bench, the learned Additional Commissioner (AR) fairly acknowledges the fact that, in the case of M/s. Sujana Metal Products Ltd. vs. CCE, Hyderabad, this Tribunal has held against the Revenue on an identical issue. He has also been fair enough t....