TMI Blog2010 (10) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact that the appellants have already cleared parts on payment of duty and the duty so paid by them is in excess of the quantum of 10% of the value of the goods - Accordingly he set aside the duty confirmation - Penalty however imposed under Rule 6(b)(ii)of Cenavt Credit Rules, 2004 - The adjudication order also invoked Rule 15 and imposed penalty under the said rule - It is noted that Rule 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the inputs used in the manufacture of both the above products. The syringes as well as the parts were being cleared by the appellant on payment of duty debited through PLA. 2. Proceedings were initiated against the appellant seeking confirmation of demand of duty in respect of parts at 10% of the value of the same in terms of the provisions of Rule 6 on the ground that modivatable inputs hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise exempted, so as to enable their buyers to avail the modvat credit. 4. The appellant s contention is that the said rule was introduced with effect from 1-3-07 whereas the period involved in both the appeals is from 2004 to March 2008. As such the said rule cannot be made applicable to the entire period. Apart from that learned advocate has strongly argued that the said rule was neither invoke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid by them on the exempted product was more than the reversal required to be made in terms of the provisions of Rule 6. As such he has dropped the duty confirmation against the appellant. However penalty stands imposed by him in terms of the provisions of Rule 15. 7. I find that the show cause notice proposed imposition of penalty under Rule 15. The adjudication order also invoked Rule 15 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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