2006 (9) TMI 405

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..... sides. 2. In the instant case, the respondents have cleared the packing material under provision of sub-rule 4 of Rule 3 Cenvat Credit Rules, 2001/2002. The provision makes clear that when the inputs or capital goods on which Cenvat credit has been taken, are removed as such from the factory, the manufacturer of the final products shall pay an amount equal to the duty of excise which is leviabl .....

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..... s not sustainable. In view of this, I do not go into the aspect of limitation. The order in original is set aside and the appeal is allowed. Aggrieved by the same, the department is in appeal on the ground that the Commissioner (Appeals) has not decided under which section of the Central Excise Act, 1944, the value should be determined. 3. The contention of the department as seen from the groun .....

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..... ection 4(1)(a). Further, without prejudice to other contentions raised in the cross objections, it is submitted that in terms of Second proviso to Section 35B(1), the duty amount involved in this appeal is much less than Rs. 50,000/-, the appeal is not maintainable. 5. I have gone through the impugned order passed by the Commissioner (Appeals), the grounds of appeal filed by the Revenue and the .....

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