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TMI Blog2019 (6) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... ding to which, when CENVAT credit on common input used for dutiable and exempted goods was availed, reversal of credit attributable to the inputs used in the manufacture of exempted goods is sufficient. The appellant have made out a case to seek waiver of the penalty. Appeal allowed - decided in favor of appellant. - Central Excise Appeal No. 1165 of 2009 - FINAL ORDER No./30457/2019 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods cleared during the period April 2008 to March 2009 on the ground that the appellant had availed CENVAT credit on common inputs which were used for exempted as well as dutiable goods and they had not maintained separate sets of accounts and reversal of CENVAT credit proportionate to the inputs used is not correct. Accordingly, a show-cause notice dated 05.07.2009 was issued which is confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not confirm that they have paid the interest on the differential amount reversed by them. In the present case, he submits a copy of the E-receipt dated 27.02.2009 for an amount of ₹ 3,443/- paid towards the interest where there was a delay in reversal of CENVAT credit proportionate to the inputs used in the exempted products. She, therefore, prays that penalty of ₹ 5000/- imposed u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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