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2014 (4) TMI 454
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....Wadhwa: After hearing both the sides, we find that demand stands confirmed against the appellant in terms of provision of Rule 6(3)B of Cenvat Credit Rules at the rate of 8% of their value of exempted final product on the ground that no separate accounts were maintained by the appellant in respect of the raw material used for dutiable as also exempted goods. 2. Learned Advocate appearing for....
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....n application before the Commissioner on 1.9.2010. When the matter came before the Tribunal on the earlier occasion, an order was passed directing the Commissioner to decide the application in spite of the pendency of the appeal before the Tribunal. 4. Learned Advocate places on record correspondence exchanged between the Department in relation the application filed by them. It is seen that the....
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....l Excise Division is also enclosed herewith. In terms of amendment in Rule 6 of Cenvat Credit Rules, 2004 (with retrospective effect), party's said application has been accepted at this end. 5. As is seen from the above letter, the reversal of cenvat credit figures have been verified and found to be correct. The said letter also accepts the payment of interest by the assessee. Verification r....