TMI Blog2011 (1) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... w, the provision of Rule 6(3) has been complied with by the assessee/appellant and also the procedure specified in sub-rule (3A) - Also find that the CBEC Circular No.868/6/2008-CX dt. 9/5/2008 also reiterates that if it is possible to calculate the reversal based upon the actual consumption of inputs, then that should be considered as compliance of sub-rule (3A) of Rule 6 - Since both these factual matrixes i.e. circular as well as consumption, have not been considered by lower authorities - Therefore, set aside the impugned order and remand the matter back to the Adjudicating Authority to re-consider the issue - Appeal is allowed by way of remand - E/1280/10 - - - Dated:- 6-1-2011 - Hon ble Mr. M.V.Ravindran, Member(Judicial) Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals). She would submit that both the lower authorities have mis-directed themselves in coming to conclusion that the appellants is required to pay 5% of the amount of the value of the exempted goods cleared, inasmuch as having held that the appellant cannot avail benefit of Rule 6(3)(ii). She would draw my attention to the arguments submitted before the Adjudicating Authority as well as Commissioner(Appeals). She would submit that provisions of Rule 6(3)(ii) can be directly made applicable as they are in a position to identify the inputs which has gone into the manufacture of exempted final products and provisions of sub-rule 3A(c) will be applicable. 4. Ld. DR would submit that the workings submitted by the appellant have not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered by lower authorities, in my considered view this needs to be gone int by the lower authorities. In view of this, I set aside the impugned order and remand the matter back to the Adjudicating Authority to re-consider the issue within the allegation as indicated in the show-cause notice and also considering the submissions made by the assessee as regards the actual consumption of the inputs of the exempted goods cleared by them to defence and reversal of duty attributable, and also considering the Board s circular dt. 9/5/2008 and come to a conclusion in the matter. Needless to say that the Adjudicating Authority will follow the principles of natural justice. In view of the foregoing, the impugned order is set aside and appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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