9911796707
TMI Blog2015 (1) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... 15% and the Revenue is asking to reverse an amount equal to 8% of the value of the impugned goods. As duty has been discharged from the demand asked by the Revenue, therefore, as held by the Hon’ble Bombay High Court in the case of CCE, Pune-III v. Ajinkya Enterprises reported in [2012 (7) TMI 141 - BOMBAY HIGH COURT], wherein it was held that if duty paid on the clearance of the goods which did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 8% of the value of clearance of the exempted goods. 2. The brief facts of the case are that a demand of ₹ 16,07,955/- with interest and penalty of ₹ 3,00,000/- was confirmed against the respondent by the adjudicating authority on the ground that the goods manufactured by the respondent were exempted from payment of duty under Notifications 8/96, 4/97 and 5/98. Although the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to pay duty on those goods and the same has been manufactured from the common inputs, therefore required to pay 8% of the value of the goods as per Rule 57CC of the Central Excise Rules, 1944. 4. Considered the submissions made by the learned AR. None appeared on behalf of the respondent nor any request for adjournment has been received. The appeal pertains to the year 2007, therefore th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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