2010 (11) TMI 915

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....he Respondent. ORDER Appellants have made a prayer to decide the appeal on merits. Accordingly I have heard learned SDR, Shri A. Thete appeared for the Revenue. 2. As per facts on record appellant is engaged in the manufacture of M.S. Pipes, which were being cleared by them under exemption Notification No. 47/2002-C.E., dated 6-9-2002. As the appellant was not maintaining separate re....

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.....-LB). 4. The other issue is that while calculating the amount of 8% required to be paid at the price of the goods, the appellants were lowering the said price by deducting the same by an amount of 8%, as if the same was central excise duty. This resulted in less payment of Rs. 61,624/-. The same stands confirmed by the lower authorities by relying upon the Tribunal's decision in the case ....

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....te legislature or by some statutory authority. We however note that there is no requirement of payment of duty as the goods are exempted. It is only the credit to which the appellants were not entitled as the inputs were used in the manufacture of exempted products that the credit was allowed subject to the condition that either the appellants maintained a separate account and take no credit and i....