2013 (12) TMI 341

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..... on 1.4.2008, with effect from which date they were availing quantity- based exemption from payment of duty on their final product - The demand is in terms of sub-rule (2) of Rule 11 of the CCR, 2004 - the appellant should pre-deposit the amount of CENVAT credit, in case they have already utilized and, if the credit has not been utilized, they shall not utilize it till the final disposal of the ap .....

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..... ce, nor any request for adjournment. After perusing the records and hearing the learned Superintendent (AR), we note that the appellant opted out of the CENVAT credit scheme on 1.4.2008, with effect from which date they were availing quantity- based exemption from payment of duty on their final product. The impugned demand is in terms of sub-rule (2) of Rule 11 of the CCR, 2004. After considering .....

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