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TMI Blog2010 (2) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... t of common input services and have not maintained separate account for the same as they are manufacturing and clearing goods which are dutiable and which are exempted from payment of duty. Show cause notice dated 4-4-2008 was proposed to demand the amount for the period March, 2007 to January, 2008. Held that- the said restriction of maintaining separate accounts may be only in respect of the inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... na, Advocates, for the Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is filed for waiver of pre-deposit of the following amounts :- (a) Service tax - Rs. 90,14,074/- (b) Interest. (c) Penalty - Rs. 25,000/- u/r 25. (d) Penalty - Rs. 10,000/- u/r 15(3). 2. Heard both sides and perused records. 3. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant would submit that the appellant had already reversed the proportionate credit as per the provisions of Rule 6. It is also his submission that the said Rule 6(3) will not be applicable as it is in respect of input and not in respect of input services in question. It is his submission that provisions of Rule 6(1) discuss only in respect of inputs used in the manufacture of goods and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd exempted goods. 5. Ld. Jt. CDR would submit that the adjudicating authority has given detailed reasoning for the confirmation of the demand of the amount. It is her submission that the adjudicating authority has in fact given them the benefit wherever is due. In view of this, it is her submission that the appellant should be put to strict conditions. 6. We have considered the submissions ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e waiver of the amount confirmed by the lower authorities. Accordingly, we direct the appellant to deposit an amount of Rs. 10 lakhs (Rupees ten lakhs only) within a period of four weeks from the date of receipt of this order and report compliance on 22-3-2010. Subject to such compliance, pre-deposit of balance amounts involved is waived and recovery thereof stayed till disposal of the appeal. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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