9911796707
TMI Blog2012 (11) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... M.V. Ravindran, Member (J)]. - This order is directed against Order-in-Appeal No. Commr.(A)/229/VDR-II/2006, dated 1-12-06. 2. When this matter was called out, none appears on behalf of the appellant but appellant has filed a letter seeking adjournment on the ground that they have engaged new counsel. On perusal of the records, we find that the appeal is filed in 2006 and no purpose w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods cleared during the period May 2004 September 2004. Coming to such a conclusion, both the lower authorities have held that removal of impugned goods by the appellant only by reversal of proportionate Cenvat credit availed as inputs was legally incorrect and were required to pay 8%/10% of the value of the exempted goods. 5. On perusal of the entire records, we find that it is not disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturing of exempted goods. 7. In our considered opinion, the appellant was following the procedure even before the retrospective amendment came into picture. 8. In light of the foregoing, we find that the impugned order confirming the demands of an amount equivalent to 8%/10% of the value of the exempted goods is incorrect and unsustainable and hence liable to be set aside. 9. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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