2013 (2) TMI 779

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..... des. 2. Common issue is involved. Therefore, the applications are being taken up together for disposal. 3. The applicants filed the applications for total waiver of ₹ 5,96,79,470/- interest and penalty. 4. The applicants are engaged in the manufacture of goods which are cleared on payment of duty as well as exempted goods. The applicants had not availed credit in respect of the in .....

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..... oximately 16%. The contention is that in these circumstances, the reversal made is sufficient for hearing of the appeals. 6. The Revenue relies upon the findings of the lower authority and submitted that as the applicant had not followed the procedure laid down under Rule 6 of the Cenvat Credit Rules, therefore, the demand is rightly made. 7. We find that the provisions of Rule 6 of the Cen .....

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