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TMI Blog2012 (9) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... ed them to pay 8% of the value of the exempted product cleared from their factory during the said period, amounting to over Rs. 30.5 lakhs - action of the original authority amused the first appellate authority which, however, set aside - appeal dismissed - E/1113/2006 - 507/2011 - Dated:- 9-8-2011 - S/Shri P.G. Chacko, M. Veeraiyan, JJ. REPRESENTED BY : Shri M. Ravi Rajendran, JDR, for the Appellant. Shri K. Vijay Kumar, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. This appeal was filed by the Assistant Commissioner of Central Excise, Hyderabad K Division as authorised by the Commissioner of Central Excise, Hyderabad-IV. The operative part of Commissioner s authorisation Order No. 8/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) of Section 35B of the Act: (2) [The Committee of Commissioners of Central Excise may, if it is] of opinion that an order passed by the Appellate [Commissioner of Central Excise] under Section 35, as it stood immediately before the appointed day, or the [Commissioner (Appeals)] under Section 35A, is not legal or proper, direct any Central Excise Officer authorised by him in this behalf (hereafter in this Chapter referred to as the authorised officer) to appeal [on its behalf] to the Appellate Tribunal against such order. [Provided that where the Committee of Commissioners of Central Excise differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to, the manufacture of the exempted products also, he was required to pay an amount equal to 8% of the value (excluding sale tax and other taxes, if any, payable) of the exempted products when cleared from the factory. The respondent had, during the aforesaid period, availed MODVAT/CENVAT credit on sodium citrate used in the manufacture of EPOX Pre-filled Syringe also. However, having realized their mistake later, they calculated the amount of MODVAT/CENVAT credit availed on inputs used in the manufacture of the exempted products and reversed the amount in their MODVAT/CENVAT account on 18-1-2002. Insofar as sodium citrate was concerned, only 25 kgs. of the chemical was received by them and credit of Rs. 252/- taken thereon. Out of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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