2011 (1) TMI 87

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..... f appeal is that the decision of the Hon ble High Court of Bombay in the case of Rallies India Ltd. which has been relied upon by the Commissioner (Appeals) was proposed to be appealed against - Commissioner (Appeals) has allowed the appeal also following the decision of the Tribunal in the case of respondent s own case in an identical matter - appeal against the order of the Commissioner (Appeals .....

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..... are required to pay amount in terms of Rule 6 (3) (b) of Cenvat Credit Rules as they have not maintained separate accounts in respect of common inputs which has been used for exempted products. 4.1. The order of the original authority and copy of the show cause notice have not been enclosed alongwith the appeal. 4.2. The prayer is for setting the aside the order of the Commissioner (Appea .....

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..... r (Appeals). 4.4. It is seen that the Commissioner (Appeals) has allowed the appeal also following the decision of the Tribunal in the case of respondent s own case in an identical matter reported in 2009 (233) ELT 332. The grounds of appeal do not indicate any reason as to why the said decision is not applicable to the facts of the present case. 5. In view of the above, the appeal against .....

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