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TMI Blog2018 (7) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... ionate credit, there would be no further requirement to confirm the demand in terms of the provisions of Rule 6(3) of Cenvat Credit Rules - also the appellants have stated that the said goods were being exported by them in which case there would be no requirement of reversal of any amount. This fact is also not clear from the files - matter is remitted to the original adjudicating authority for examining the submissions of the appellant and to verify the records. Penalties on M/s.S.L.B. Enterprises - Held that:- Admittedly when the assessee took the credit, he was entitled to the same inasmuch as all their final products were dutiable. It is only w.e.f. 01.03.2008 that Menthol and Menthol Crystal became exempted and the dispute arose. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority. Inasmuch as the amount involved is less than ₹ 10.00 Lakhs, the appeals filed by the Revenue are hit by the litigation policy. Accordingly the said 2(two) appeals filed by the Revenue with a prayer to impose penalty upon the said 2(two) respondents are dismissed under Litigation Policy. 4. As regards the Revenue s appeal against M/s.S.L.B. Enterprises, it is seen that the same is for enhancement of penalty. On the other hand M/s.S.L.B. Enterprises have filed Cross Objection challenging confirmation of demand against them and imposition of penalty of ₹ 13.00 Lakhs. 5. As per facts on record M/s.S.L.B. Enterprises are engaged in the manufacture of Menthol, Distilled Mentha Oil and Piper Mint oil fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... either in the original order or in the Order-in-Appeal. If the appellants have reversed the proportionate credit, there would be no further requirement to confirm the demand in terms of the provisions of Rule 6(3) of Cenvat Credit Rules. We further note that the appellants have stated that the said goods were being exported by them in which case there would be no requirement of reversal of any amount. This fact is also not clear from the files. Accordingly we deem it fit to set aside the impugned order and remand the matter to the original adjudicating authority for examining the submissions of the appellant and to verify the records. The assessee s Cross Objections which have to be disposed of by treating the same as an appeal stand remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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