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TMI Blog2010 (1) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants are not maintaining separate account in respect of inputs used in the manufacture of dutiable and exempted goods, appellants were required to pay 10% of the value as per the provisions of Rule 6(3) of Cenvat Credit Rules. Instead of paying 10% the appellants paid 16% by reversing cenvat credit and it was informed to them that this procedure was wrong and accordingly show cause notice wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce assessee had paid duty recovered by them to Government demand under section 11D of Central Excise Act was not sustainable. X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld the demand and imposed penalty of equal amount of duty demanded. On an appeal filed by the appellant, Commissioner (Appeals) held that as per the provisions of Rule R (sic) of Cenvat Credit Rules, appellants can pay 10% by reversing the Cenvat credit but the balance amount is to be paid in cash. Party is in appeal against this decision. 2. Heard both sides. Learned Chartered Accountant co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase. As regards Commissioner (Appeals) decision, there is no legal Provision to require the manufacturer to pay duty from PLA only and there is no such Provision under Rule 6 of Cenvat Credit Rules. In the absence of specific legal Provision and also in view of the fact that there was no proposal in the show cause notice to require the appellant to pay a portion from PLA, the impugned order cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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