2009 (2) TMI 655

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..... (T)]. During the period from October 1999 to February 2001, the appellant manufactured and cleared both dutiable and exempted goods but did not maintain separate accounts for the inputs used in dutiable and exempted goods as required under Rule 57CC of erstwhile Central Excise Rules, 1944. Therefore, they paid amount equal to 8% of price of exempted goods at the time of clearance from the f .....

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..... ing that Section 11D is not applicable in respect of 8% or 10% paid on the exempted goods as required under 11D of Central Excise Rules, in view of the fact that the amount collected by the assessee has been deposited with the Government. In any case, in this case we find that Commissioner (Appeals) has upheld the demand for duty and penalty relying on Circular No. 870/8/2008-CX. dated 16-5-2008, .....

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