2014 (8) TMI 323

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..... order - Held that:- Rule 18 provides that rebate of duty paid on such excisable goods or duty paid on clearance in the manufacture of processing of such goods. In the instant case, the applicant claimed rebate on the duty paid as input credit in the raw materials which is prima facie covered by Rule 18 of the said Rules. Accordingly, predeposit of duty is waived and its recovery is stayed till di .....

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..... by the adjudicating authority under Rule 18 of Central Excise Rules, 2002 read with Section 11B of the Central Excise Act. Revenue filed appeal before Commissioner (Appeals). By the impugned order, Commissioner (Appeals) set aside the adjudication order and allowed the appeals filed by Revenue. The main contention of Ld. A.R is that clearance of the goods under Rule 3(5) cannot be treated on par w .....

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