2012 (7) TMI 84

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..... ecisions, the first appellate authority should have considered the appeal itself and passed an order on merit instead of insisting on pre-deposit. Appeal allowed by way of remand. - E/1012/2011 - - - Dated:- 11-6-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri A.B. Nawal, Consultant: for Assessee. Shri S.K. Mall, A.R.: for the Revenue. Per: M.V. Ravindran: This Stay .....

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..... isputed that the issue is regarding reversal of proportionate amount of CENVAT Credit attributable towards inputs which were consumed in the manufacture of exempted goods cleared from the factory premises of the appellant. Both the lower authorities have held that the appellant is liable to pay 8% or 10% of the value of the goods as they have not maintained separate accounts. We find that the firs .....

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