2012 (5) TMI 540

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..... llant. Shri A.K. Prabhakar, Superintendent (AR), for the Respondent. ORDER A duty demand of Rs. 41,40,642/- has been confirmed against the applicant on the ground that the applicants are manufacturing both dutiable as well as exempted goods but they are not maintaining separate account for inputs/input service credit for dutiable as well as exempted goods. Therefore, they are liable to pay 10% .....

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..... taken any activity of manufacturing of the exempted goods. Therefore, prima facie, the applicants are not required to reverse 10% of the value of their clearance of the traded goods. Therefore, the applicants have made out a case for 100% waiver of pre-deposit of the amount of duty, interest and penalties imposed on the main applicant and the co-applicant. Accordingly, we do so and stay the recove .....

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