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2015 (6) TMI 689 - AT - Central ExciseExemption Notification No.10/2003 - CENVAT Credit - appellants had manufactured and cleared hand pumps by availing exemption - Held that:- Assessee is required to file an application along with a Chartered Accountant certificate after making payment of the amount of duty with interest. If the Commissioner finds that the amount paid is not correct, he is required to ensure that the verification is done within two months and the shortfall, if any, is intimated to the assessee within two months and thereafter the assessee is required to make payment within 10 days of such communication. It is not the case of the Revenue that in this case, the appellant had not made the payment correctly and there was a shortfall and there was a communication of such shortfall to the assessee. The section nowhere requires the Commissioner to pass an order or communicate that the amount paid is correct in accordance with law. Once the Commissioner does not send any communication within two months, the matter has to be considered as finalized as per the provisions of Section 73 - Obviously, there is no case for the Department to demand 10% of the amount received by the appellant in respect of exempted hand-pumps once the assessee fulfilled the obligations caused on him under Section 73 giving retrospective effect to the provisions of Rule 6 of CCR 2004. Therefore I find that the litigation started by the Department was under a mis-conception and the first appeal itself should not have been filed. - Decided in favour of assessee.
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