2014 (1) TMI 1158

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..... hwa : After hearing both the sides, we find that the appellants were manufacturing dutiable as well as exempted final products and were using common modva table inputs, after availing Cenvat credit. At the time of clearance of the exempted products, they paid an amount of Rs.5% / 10% in terms of the provisions of Rule 6(3)(i). There is no dispute about the above position. 2. Revenue seeks to rec .....

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..... be out of place to mention here that Larger Bench decision are pronounced so as to settle the law in one way or the other and to avoid multiplicity of proceeding at the lower level. The Commissioner was bound by the said declaration of law and should have followed the same instead of placing the assessee at inconvenience. 4. Having observed so, we dispense with the condition of pre-deposit in all .....

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