TMI Blog2018 (7) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... under sub-rule (3) is supposed to be given a chance by the competent authority to follow the procedure and pay the amount referred in clause 2 of sub-rule 3. In view of non-extension of benefit provided under Rule 6(5) to the appellant by the adjudicating authority to the appellant which would require production and scrutinisation of documentary evidence. It is a fit case which should be reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e it would have been allowed credit of ₹ 78,038/- for the year 2009-10 and ₹ 1,08,402/- for the year 2010-11. Further, Rule 6(3) formula would have been reduced duty liability to ₹ 2,34,549/- against duty demand of ₹ 5,39,664/-, besides other issues relating to the nature of business if covered under the definition of trading and exemption category etc. During the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on amount of CENVAT credit involved, may allow such manufacturer or provider of output service to follow the procedure and pay the amount referred to in clause (ii) of sub-rule (3), calculated for each of the months, mutatis-mutandis in terms of clause (c) of sub-rule (3A), with interest calculated at the rate of fifteen per cent per annum from the due date for payment of amount for each of the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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