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TMI Blog2015 (10) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... of the exempted goods and dropped the proceedings. This fact was not disputed by both the sides. We find that from the impugned order that the period of dispute in the present two show cause notices are covered in respect of other five show cause notices. So, it is clearly evident that the Appellant reversed the credit utilized on the inputs used in the manufacture of exempted final product. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/2001-CE, dt.26.03.2001 for earthquake relief. Five Show Cause Notices were issued for the period from March 2001 to March 2004, demanding the amount of 8% of the value of the Cement cleared without payment of duty. It has been alleged that the Appellant used the Clinkers as an intermediate product which is dutiable used in the manufacture of exempted final product Cement. Another two show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of two show cause notices. In the Appeal of the Assessee/Respondent, the Tribunal by Final Order No.A/573-574/WZB/AHD/2009, dt.26.02.2009, in Appeal No.C/924 926/2007, filed against the present impugned order remanded the matter to Commissioner for verification of the correctness of the reversal of credit of various amounts. Now, we take up the present appeal filed by the Revenue for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of other five show cause notices. So, it is clearly evident that the Appellant reversed the credit utilized on the inputs used in the manufacture of exempted final product. This fact was also accepted by the Department. As the period of dispute in the present case is covered in the earlier five show cause notices where the demand was dropped, the appeal filed by the Revenue in respect of said Show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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