2015 (2) TMI 961

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....: Shri Rakesh Goyal, Addl Commissioner (AR) JUDGEMENT Per: Ashok Jindal: The appellants are in appeals against the impugned order wherein the demand of duty of 5%/10% of the value of exempted goods have been confirmed against the appellants along with interest and penalties on the basis that the appellants are engaged in the manufacturing of dutiable as well as exempted products and availing in....

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....t. The issue is squarely covered by the Circular No. 943/04/2011-CX dated 29th April 2011. Therefore, it is prayed that the impugned order is required to be set aside. 4. On the other hand, learned A.R. opposes the contention of the learned Consultant and submits that from April 2011 Rule 6(5) has been deleted from the statutory books. Moreover, the Circular relied on by the learned Consultant re....