9911796707
TMI Blog2011 (2) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... it relatable to inputs that went into the manufacture of exempted final products - provisions enable the assessee to pay back the credit relatable to exempted inputs along with applicable interest prescribed therein in full discharge of the liability incurred in the past in terms of Rule 6 (3) (b) of CCR – matter remanded to the Original Authority to re-compute the liability of the appellants - E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted by the appellants, the stay application has been sought to be decided on merits of the case. It is submitted that an amount of Rs.2,43,941/- was already paid by the appellant and the same was appropriated by the Adjudicating Authority. After hearing the learned JDR for some time on the stay application, we find that the appeal itself can be disposed of without further hearing. Therefore, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the liability incurred in the past in terms of Rule 6 (3) (b) of CCR. The procedure to be followed is prescribed in the statute. In these circumstances, we remand the matter to the Original Authority to re-compute the liability of the appellants in the instant case. The appellant shall make good shortfall, if any, compared to the amount already paid as per law. The appeal is thus allowed by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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