2016 (12) TMI 723

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....spondent ORDER Per Mr. V. Padmanabhan : The present appeal is filed against Order-in-Appeal, dated 29.03.2011. The appellant is a manufacture of electrical insulation tape, medicated surgical strips, medical surgical tape, etc. Some of the final products manufactured by the appellant are liable to excise duty, whereas some surgical products are exempted from payment of duty. The appellant....

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....sal of an amount of Rs. 23,42,265/- was sought under Rule 6(3) of the Rules. This amount was determined at the rate of 10% of the value of the exempted products cleared by the appellant during the period 2005-06 and 2006-07. The original authority in his order dated 04.06.2010 dropped the demand since the assessee has deposited the entire credit amount along with interest. However, the Department ....

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....exempted goods. This Notification also was given retrospective effect for the period 10.09.2004 to 31.03.2008 in the Finance Act, 2010. The submissions of the ld. Advocate is that they are squarely entitled to the benefit of this Notification, which stands extended to them by the original authority. 4. Ld. Departmental Representative reiterates the findings of the Commissioner (Appeals). He add....