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TMI Blog2022 (4) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit attributed to the exempted goods along with payment of reversed. The case of the department is that since the appellant have not filed a declaration for opting of proportionate reversal of credit, they are required to pay 5%/10% of the value of the exempted goods, accordingly, the demand was confirmed. The adjudicating authority has dropped the demand on the ground that the appellant have reversed the proportionate Cenvat Credit along with interest. The Revenue filed an appeal before the Commissioner (Appeals). The Learned Commissioner (Appeals) has allowed the appeal of the Revenue on the ground that the appellant have not followed the procedure by filing a declaration for opting of proportionate reversal of credit in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant should opt for the said provision in writing by filing a declaration which they failed to do so, therefore, the option of proportionate credit is not available to the appellant and Learned Commissioner (Appeals) has rightly held that the appellant is liable to pay 5%/10% of the value of the exempted goods. He placed reliance in the case Nicholas Piramal India Ltd.-2009 (244) ELT 321 (Bom.) and Ambay Cements reported at-2004 (178) ELT 25 (S.C.) 4. I have carefully considered the submission made by both the sides and perused the records. I find that the Learned Commissioner (Appeals) held that the appellant is required to pay 5%/10% on the ground that they have not filed a declaration as required for payment of proportionate credit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for in the declaration is otherwise available with the department, therefore, even if the details were not declared in the prescribed form but the details are otherwise required to be declared in the form, available with the department, mere non filing of declaration cannot be the reason that the appellant's option for the proportionate reversal is not there. The judgement cited by the appellants are directly applicable to the facts of the present case. Accordingly, I am of the view that the appellant has rightly reversed the proportionate credit along with payment of interest. Hence, no further payment can be demanded from the appellant. With this observation, the impugned order is set aside, appeal is allowed. (Dictated & Pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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