2008 (10) TMI 500

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..... sides in the matter. 2. The impugned order has confirmed the order of the Original authority confirming the demand of Rs. 1,89,788/- being 8% of the value of the goods, namely 210 MTs of Kraft Paper, cleared in terms of the Notification No. 6/2000 dated 1-3-2000. The allegation against the appellant is that they did not follow the provisions of Rule 57CC of Central Excise Rules, in maintaining .....

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..... only one product. In my view, there is strong force in the contention of the learned Advocate. As the appellants had already reversed the Cenvat credit attributable to the inputs used in the product, the demand of 8% of the sale value of the goods is not justified. Hence the impugned order has no merit and the same is set aside. The appeal is allowed with consequential relief. (Pronounced and di .....

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