2015 (1) TMI 265

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....t. None, for the Respondent. ORDER The Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) set aside the adjudication order demanding 8% of the value of clearance of the exempted goods. 2. The brief facts of the case are that a demand of Rs. 16,07,955/- with interest and penalty of Rs. 3,00,000/- was confirmed against the respondent by the ad....

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....ere exempted under Section 5A(1) of the Central Excise Act, 1944 from whole of the duty, therefore the goods manufactured by the respondent are exempted goods and they were not required to pay duty on those goods and the same has been manufactured from the common inputs, therefore required to pay 8% of the value of the goods as per Rule 57CC of the Central Excise Rules, 1944. 4. Considered....