Department cannot insist to avail particular option under Rule 6

CA Urvashi Porwal Brief of the Case In the case of M/s Mahindra & Mahindra Limited Versus CCE, Jaipur – I, it was held that the Revenue could not insist the appellant to avail a particular option under Rule 6. When the appellant calculated the amount to be reversed and the compliance of conditions prescribed under Rule 6 (3) (ii) read with Rule (3A) of Rule 6 is claimed, a demand under Rule 6 (3) for an amount equal to a percentage of the exempted goods is not sustainable. Facts of the Case The appellants are engaged in the manufacture of tractors liable to Central Excise duty. They were...