TMI Blog2011 (1) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... rocedure as laid down under Rule 6(2) of CENVAT Credit Rules, 2004 as appellant did not pay an amount equal to 10% of the total price excluding sales tax and other taxes paid on such goods as prescribed under Rule 6(3)(b) - Held that:- Provisions of Rule 6 of CENVAT Credit Rules has been amended and retrospective effect has been given to the amendment. This amendment was not before the adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11AC of the Central Excise Act, 1944. 2. Heard the learned SDR for the department. None present for the appellant despite notice nor there is any request for adjournment. Therefore, I proceed to decide the case on merits after perusing the records and hearing the learned SDR. 3. Briefly stated facts of the case are that the appellant is engaged in the manufacture of 'P P medicines' fallin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Commissioner (Appeals) who upheld the same and dismissed the appeal of the appellant. Hence the present appeal. 4. I have perused the record and considered submissions. Admittedly, the appellants were engaged in the manufacture of dutiable as well as exempted products out of common inputs and they were availing CENVAT credit for the entire inputs used in the manufacture of both dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. This amendment was not before the adjudicating authority. Therefore, the case is remanded to the adjudicating authority to decide the issue afresh, after considering the amendment carried out to Rule 6 of CENVAT Credit Rules, 2004. The adjudicating authority shall accordingly decide the allied issues regarding penalty and interest. Needless to say a reasonable opportunity of hearing may be gra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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