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2011 (1) TMI 67 - AT - Service TaxDemand of duty and Penalty - Cenvat credit - appellant availed credit used commonly in manufacture of both dutiable and exempted products without maintaining separate accounts - department contended that appellant liable to pay an amount equal to 10% of the total price of the exempted goods charged at the time of clearance - Commissioner (Appeals) directed the appellant to deposit 50% of the duty and penalty - appellant submitted that the appellant had availed the credit wrongly, but on their own have reversed the same - Commissioner (Appeals) has rejected the appeal on the ground of non-compliance with the stay order requiring them to deposit 50% of the duty and penalty - pre-deposit of duty, penalty and interest waived and Stay Petition allowed unconditionally - matter remanded to Commissioner (Appeals) with direction to consider the issue on merit without insisting on any pre-deposit
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