2014 (10) TMI 557

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.... Commissioner (AR) ORDER None appears on behalf of the respondent despite issue of notice. 2. Heard the learned Authorised Representative on behalf of the Revenue and perused the records. 3. The respondent is engaged in the manufacture of Fluorescent Tube Lights (dutiable) and General Lighting Service lamps (NIL duty) classifiable under Heading No.85.39 of the Central Excise Tariff Act....

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.... of the price of the exempted finished goods on which Cenvat credit has been utilized under erstwhile Rule 57A/57AA of the said Rules and also imposed a penalty of Rs. 3 lakhs under Rule 173Q of the Central Excise Rules, 1944. Commissioner (Appeals) set aside the adjudication order and hence the Revenue filed this appeal. 4. The learned Authorised Representative reiterated the grounds of appeal....

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....versed from their Cenvat credit prior to issue of Show Cause Notice. The demand was raised on the ground that they have not maintained the proper accounts and, therefore, the demand of an amount of Rs. 30,94,760/- calculated at 8% of the value of exempted finished goods on which credit was availed during the period March, 2000 to Jan.'01. Commissioner (Appeals) followed the decision of the Hon'ble....

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....ive in respect of the demand of interest cannot be accepted at this stage. In the case of Burn Standard Co. Ltd. (supra) the period of dispute was Apr.08 to Dec.08 under Rule 6 of the Cenvat Credit Rules. The Tribunal set aside the order and allowed the appeal by remanding the matter to the adjudicating authority to decide the matter afresh in the light of retrospective amendment to the Rules al....