2009 (3) TMI 1066

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..... dhwa: After dispensing with the condition of pre-deposit of duty and penalty in both the cases, we proceed to decide the appeals itself with the consent of both sides. 2. The appellants are engaged in the manufacture of boilers which are dutiable as well as exempted. As per the appellants, they are maintaining the separate accounts for the inputs utilised in both types of boilers and no cre .....

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..... iginal adjudicating authority, we find that the Commissioner (Appeals) has not examined the above fact and has made a general observation that if separate accounts are not maintained, assessee is liable to pay 10% amount of the value of the price of the exempted product. For the above proposition, he has simply replied upon one instance where the appellants have utilised the modvat credit availed .....

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