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TMI Blog2010 (5) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... ation at all - Settlement Commission is directed to examine this aspect of the matter only and pass an appropriate order. The re-examination by the Settlement Commission will be limited to this aspect of the matter based on the documents which were filed prior to the date of final hearing given by the commission - petition stands disposed of. - 3652 of 2007 - - - Dated:- 11-5-2010 - Badar Durrez Ahmed and V.K. Jam, JJ. REPRESENTED BY: S/Shri M.P. Devnath with Monish for the Petitioner. Shri Mukesh Anand, for the Respondent. [Order]. - This writ petition is directed against the Order No. F-504/CE/07-SC(PB), dated 20-3-2007 passed by the Settlement Commission under Section 32F(7) of the Central Excise Act, 1944 (hereinafter re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s specified under clause (a) of Rule 6(3) of the aforesaid Rules, they were not permitted under the said Rule 6(3)(a) to avail of CENVAT benefit by paying an amount equivalent to the CENVAT credit attributable to inputs used in the manufacture of exempted final products at the time of their clearance from the factory. Their claim that for the last three months, they did not reverse the credit but paid an amount equal to 10% of the total sale-price of their final goods is also of no help because firstly their final goods were not "ex empted" goods and secondly, the payment under Rule 6(3)(b) of the CENVAT Credit Rules, 2004 was of an "amount" which was neither duty nor "Cenvat Credit". No evidence or precise data has been produced proving th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ph 3 of the said letter is relevant and the same reads as under :- "3. In respect of the adjustment of the amount of Rs. 31,93,569/- the applicants have filed relevant information at pages 45-54 of the application. The invoice wise details of such payments made are enclosed herewith as Annexure-1 which will show that the amounts paid were either pro-rata reversal of credit on inputs or payment of 10% as the case may be. Such reversals were also shown in the monthly DR-1 returns The applicants respectfully pray to the Hon'ble Settlement Commission to take into consideration the above payments and adjust the same against the admitted duty liability." 4. It is apparent from the above extract that the petitioner had filed information at pag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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