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2020 (3) TMI 656 - AT - Central ExciseCENVAT Credit - exempt goods - IOPAMIDOL - Allegation on the ground that it did not pay the amount equal to 10% of the sale price of exempted goods - period September 2006 to December 2008 - HELD THAT:- The department has invoked the provisions of Rule 6(3) to hold that the appellant has not maintained the prescribed records and thus, is liable to pay 10% of the amount of sale price of the exempted goods. Since there are contradictions in the stand of the Revenue as well as the appellant regarding maintenance of adequate records, we are of the view that this particular aspect has to be re-examined at the original level for proper appreciation, as to whether, the requirement of erstwhile Rule 6(2) (effective upto February 2008) and the amended provisions incorporated thereafter under the CENVAT statute would be applicable and whether the subsequent amendment took place in the CENVAT statute consequent to the introduction of the Finance Act, 2010 would have any application for deciding the issue. Appeal allowed by way of remand.
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