2014 (3) TMI 826

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....he Respondent. ORDER Vide the impugned order, the Commissioner (Appeals) has held that there can be no recovery of 8% on sale price in view of the fact that Rule 57AD of the Central Excise Rules is peri materia with Rule 57CC of the Central Excise Rules and in the light of decisions of the Tribunal in Gas Authority of India Ltd v. Commissioner of Central Excise, Mumbai-VII [2001 (135) E.L.T. 795....

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....t wrongly taken. This amendment was effective from 1st April, 2000 to 30th June, 2001. Further amendments were made to Rule 57AD vide Finance Act, 2010 and the following sub-rule was inserted after sub-rule (4) to Rule 57AD : "Sub-rule (5) : Where a dispute relating to adjustment of credit on inputs used in or in relation to exempted final products relating to the period beginning on the 1st day ....

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....is required to pay an amount equal to the CENVAT credit attributable to the inputs used in, or in relation to the manufacture of, exempted goods before or after the clearance of such goods along with interest from the date of clearance till the payment of the said amount. In this view of the matter, the impugned order no longer reflects the correct legal position and the issue is required to be de....