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TMI Blog2011 (1) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... s) Order-in-Appeal No: IPL/195/NSK/2008 dated 15/10/2008 whereby he has upheld the adjudicating authority's order No. 07/C.EX./2008 dated 30/05/2008 confirming duty demand of Rs. 4,61,981/- along with interest, appropriated Rs. 1 lakh already paid, and imposed penalty of equal amount under Rule 15 of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. 2. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e total price excluding sales tax and other taxes, if any, paid on such goods as prescribed under Rule 6(3)(b). Accordingly, proceedings were initiated against the appellant and the adjudicating authority confirmed the proposal in the show-cause notice and also imposed penalty equal to duty amount. The appellant filed appeal against the adjudication order before the Commissioner (Appeals) who uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y an amount equal to 10% of the total price (excluding sales tax and other taxes, if any, paid on such goods) charged by the manufacture for sale of such goods at the time of their clearance from the factory. 5. In the Finance Bill, 2010 the 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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