TMI Blog2018 (12) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... iated that the appellant did not get an opportunity to provide such Certificate from the Cost Accountant. The matter is remanded to the adjudicating authority for denovo decision after considering the claim of the appellant if duly supported by the Certificate - appeal allowed by way of remand. - Ex. Appeal No.202/10 - FO/A/76865/2018 - Dated:- 30-10-2018 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri P. D. Mukherjee, Advocate for the Appellants(s) Shri S. Mukhopadhyay, Supdt. (AR) for the Revenue ORDER Per Bench : The present appeal challenges the Order-in-Original No.03/Commr./CH-21/2009-10 dated 31.12.2009. 2. The appellant is engaged in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uent to issue of show-cause notice, the Department undertook an exercise to determine the correct amount of Cenvat Credit availed on the packing materials during the period under dispute. This amount was quantified to ₹ 17,67,800/-. Cenvat Credit Rules were amended subsequently to give an option to the assessee to make payment under Rule 6 (3) on proportionate basis. The Assessees were allowed to make payment of the Cenvat Credit attributable to the inputs used in the manufacture of exempted products. Subsequently, vide the Finance Act, 2010, an option was given to the assessee through Section 73 of the Act to finalize the dispute during the period 10.09.2004 upto 31st March, 2008. During the retrospective amendment carried out in Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amended provisions. 7. The ld.D.R. further relied upon the decision of the Hon ble Madras High Court in the case of Commissioner of Central Excise, Salem I Vs. Burn Standard Co. Ltd. reported in 2013 (294) ELT 389 (Mad.). The Hon ble High Court was of the opinion that for such re-quantification as per retrospective amendment of the Finance Act, 2010, the assesse will be entitled to produce such Cost Accountant Certificate even after the lapse of six months time made available by the Finance Act, 2010. 8. Heard both sides and perused the records. 9. During the period under dispute, the appellant has manufactured and cleared among other things, scented supari by availing the benefit of Notification No.25/2006-CE dated 20.03.2006. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be paid as claimed by the appellant, has not been verified by the Department. In terms of amended provisions of Rule 6 (3), the appellant is required to support the claim of such amount with a Certificate from the Cost Accountant/Chartered Accountant. We appreciate that the appellant did not get an opportunity to provide such Certificate from the Cost Accountant. In terms of the decision of the Hon ble Madras High Court cited by the Revenue, we are of the view that the appellant is to be given an opportunity to make such claim before the original adjudicating authority duly supported by the Cost Accountant/Chartered Accountant s Certificate. 12. In the result, the impugned order is set aside and the matter is remanded to the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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