TMI Blog2015 (9) TMI 1581X X X X Extracts X X X X X X X X Extracts X X X X ..... reversed along with interest, there is substantial compliance of the law - The failure if any is only procedural lapse of not filing the declaration of availing option - appeal allowed - decided in favor of appellant. - E/1496/2012-Mum - Final Order No. A/3213/2015-WZB/EB - Dated:- 11-9-2015 - Shri Anil Choudhary, Member (J) and Raju, Member (T) Shri Suresh Singh, CA, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to be reversed on 29-3-2012 and on 1-9-2012.The reversal of credit, as well as interest, has been examined by the revenue. The Asst Commissioner has observed as follows in his letter F. No. V (Hindustan)/15-07/Adj/IV/2011, dated 13th July, 2015 2 It is verified from the records of the assessee by the Superintendent, Range-I of Thergaon Division and reported vide his letter ref. No. R-I/HAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put services used for manufacture of dutiable and exempted goods and providing of dutiable and exempted output services nor the conditions under sub-rule (3)(ii) of Rule 6 of CCR, 2004, to the extent of opting not to maintain separate books of account as explained above in writing to the jurisdictional range superintendent on 1st of April of every financial year. 3. It appears that the only ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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