2018 (7) TMI 256

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....03/2012 E/1885/2011-EX[DB] - FINAL ORDER NO. 71322/2018<br>Central Excise<br>MRS. ARCHANA WADHWA, HON'BLE MEMBER(JUDICIAL) And SHRI ANIL G. SHAKKARWAR, HON'BLE MEMBER(TECHNICAL) Shri Mohd.Altaf (Asstt.Commr.) (AR) for the Revenue Shri S.K. Mathur (Advocate) for the Respondents ORDER Per Mrs. Archana Wadhwa Being aggrieved with the order passed by Commissioner(Appeals) Revenue has fi....

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....le 26 of the Central Excise Rules, 2004 by the original adjudicating authority. Inasmuch as the amount involved is less than Rs. 10.00 Lakhs, the appeals filed by the Revenue are hit by the litigation policy. Accordingly the said 2(two) appeals filed by the Revenue with a prayer to impose penalty upon the said 2(two) respondents are dismissed under Litigation Policy. 4. As regards the Revenue's....

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....8. 6. Inasmuch as after 01.03.2008 the said exempted goods were cleared from the appellant's factory without payment of duty, they were not entitled to the Cenvat Credit of duty paid on the inputs used in the manufacture of the said exempted products. As the appellant was having stock of the said final product as on 01.03.2008, which was cleared subsequent to the said date, Revenue raised a dem....

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....t, there would be no further requirement to confirm the demand in terms of the provisions of Rule 6(3) of Cenvat Credit Rules. We further note that the appellants have stated that the said goods were being exported by them in which case there would be no requirement of reversal of any amount. This fact is also not clear from the files. Accordingly we deem it fit to set aside the impugned order and....