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TMI Blog2010 (7) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... ted goods is not correct – Held that: - Sub-rule (3) of Rule 6 clearly gives option to the manufacturer in this regard and once the said option is given, it will be for the manufacturer to make the choice – matter remanded for re-consideration - E/820/2010 - 459/2010-EX(PB) - Dated:- 12-7-2010 - Justice R.M.S. Khandeparkar, President and Shri Rakesh Kumar, Member (T) REPRESENTED BY : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of biscuits classifiable under Chapter Heading 1905 31 00 of the Schedule to the Central Excise Tariff Act, 1985. The appellants are availing cenvat credit facility and they are clearing final products on payment of duty as well as nil rate of duty in terms of Exemption Notification No. 3/2006-C.E., dated 1-3-2006 as amended by Notification No. 22/2007-C.E., dated 3-5-2007 in respect of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the appellants submitted that, in spite of above referred specific defences having been raised, the authority below ignored the same and saddled the appellants with the liability of an amount equal to 10% of the value of the exempted goods contrary to the provisions of law. 6. We have heard at length the learned advocate for the appellants and the learned DR for the respondent and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the value of the exempted goods is not correct. Sub-rule (3) of Rule 6 clearly gives option to the manufacturer in this regard and once the said option is given, it will be for the manufacturer to make the choice. Once specific plea in this regard was raised, it was necessary for the Commissioner to deal with the same and arrive at correct finding on assessment of the material on record and on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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