Rajiv Shakdher, J. - (1.) This appeal has been filed under Section 35 G (2) of the Central Excise Act, 1944, whereby, challenge is laid to the final order dated 01.07.2009, passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench, Chennai.
(2.) The issue involved, in the present appeal, according to the learned counsel for the Revenue, Ms.Hemalatha, is covered by the Division Bench judgment of this Court in Commissioner of Central Excise, Puducherry Vs. CESTAT, Chennai, 2015 323 ELT 323 (Mad.).
(3.) The broad facts arising in the case are set out in the very first paragraph of the Tribunal. For the sake of brevity, the same are extracted hereunder: "The brief facts of the case are that during the period in dispute the appellants had cleared boilers without payment of duty to BARC, Vishakapatnam and Bombay. Initially they had also availed CENVAT credit on some input services which were used in or in relation to the manufacture of the above product. No separate accounts had been maintained for input services. Revenue has invoked Rule 6(3)(b) of the CENVAT Credit Rules 2004 to demand 10% if the net sale price of the exempted goods and also levied interest but not imposed any penalty. Hence this appeal by the assessee." 3.1.We are told by Ms.Hemalatha, that there is no dispute as to the facts culled out above.;