- (1.) Heard Sri Ashok Singh, learned counsel for the appellant and learned counsel for the respondent-assessee.
(2.) This central excise appeal has been filed under Section 35-G of the Central Excise Act, 1944 (hereinafter referred to as ''the Act') praying to set aside the final Order No.A/50281/2015-EX(DB) dated 09.02.2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi and raising the following questions of law: (i) Whether the benefit of Rule 6(3)(ii) of Cenvat Credit Rules, 2004 can be extended for the period beyond 01.04.2008 under Notification No.10/2008-CE(NT) dated 01.03.2008 under the facts and circumstances of the case. (ii) Whether the benefit of Rule 6(3)(ii) & (iii) of the Cenvat Credit Rules, 2004 be extended to the party when option to avail a particular provision as required under Rule 6(3)(A)(a) of Cenvat Credit Rules, 2004 has not been exercised by the party.
(3.) Learned counsel for the appellant submits that the Tribunal has grossly erred in allowing the benefit of Rule 6(3) of the Cenvat Credit Rules, 2004 to the respondent and also in imposing costs of Rs.10,000/- on the adjudicating authority.;