Department Can't Recover 10% of Exempted Product Value u/r 6(3) via Rule 14, Per Show Cause Notice.

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....CENVAT Credit - Whether the department can demand and recover under Rule 14 an amount under Rule 6(3) (i) equal to 10% of the value of the exempted products? - under no circumstances can the Department force a particular choice upon the appellant and demand an amount calculated as per Rule 6 (3) under Rule 14 as has been done in this show cause notice - An amount under Rule 6(3) cannot be demanded or recovered under Rule 14. - AT....