9911796707
TMI Blog2016 (12) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, the manufacture should reverse an amount at the rate of 10% of the value of the exempted products. However, I find that the amendment in Rule 6 vide N/N.23/2004-CE (NT), dated 10.09.2004 has given an option for proportionate reversal, instead of reversal of 10% of the value of the exempted products. The Notification has also been given retrospective effect for the period from 10.09.2004 to 31. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. Some of the final products manufactured by the appellant are liable to excise duty, whereas some surgical products are exempted from payment of duty. The appellant availed the benefit of cenvat credit on inputs as well as input services. In respect of inputs, they maintained separate accounts for those which are used in the manufacture dutiable as well as exempted products. However, in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-07. The original authority in his order dated 04.06.2010 dropped the demand since the assessee has deposited the entire credit amount along with interest. However, the Department took up the matter in appeal to the Commissioner (Appeals), who reversed the order of the original authority and upheld the demand as issued in the Show Cause Notice. Hence, the present appeal. 2. Ms. Rinki Arora, ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of this Notification, which stands extended to them by the original authority. 4. Ld. Departmental Representative reiterates the findings of the Commissioner (Appeals). He adds that the Commissioner (Appeals) had denied the benefit to the appellant since the appellant has not applied to the proper officer for the benefit under Notification. 5. Heard both sides and perused the records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand covered in the present case falls within the time frame covered in the retrospective amendment. It is also on record that the entire input service credit stands reversed along with interest payable thereon. Under the circumstances, the demand does not survive. Accordingly, I set aside the impugned and uphold the order passed by the original authority setting aside the demand. 7. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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