2006 (9) TMI 464

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..... the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. After hearing both sides on the application for waiver of pre-deposit of duty of Rs. 12,24,151/- and penalty of Rs. 1 lakh covering the period October, 1994 to March, 1995 and April, 1995 to May, 1995, we find that it is possible to dispose off the appeal itself at this stage and hence proceed to do so with the consent of bo .....

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..... provisions of Rule 6(3)(b) which restricted use of inputs in the manufacture of exempted products were not applicable to fuel. Vide order dated 6-6-2006 the Commissioner (Appeals) rejected the modification application on the ground inter alia that the Tribunal s decision cited supra was in the context of Cenvat Credit Rules, 2006 while the Rule under which the duty was confirmed was Rule 57-I of .....

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..... retrospective while after remand of the same proceedings the present Commissioner (Appeals) has taken a diametrically opposite view while dismissing the application for modification, which lead to the dismissal of the appeal. Since no findings on the merits of the issue namely eligibility to credit has been recorded by the lower appellate authority, we set aside the impugned order and remand the c .....

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