TMI Blog2017 (3) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... lled to pay 8%/10% of the value of the clearances of exempted goods - appeal dismissed - decided against Revenue. - E/1089/2009 - A/30122/2017 - Dated:- 6-2-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri. P.S. Reddy, Assistant Commissioner (AR) for the Appellant. Shri. V.M. Doiphode, Padmini Sundaram, Advocates for the Respondent. ORDER The above appeal is filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e original authority confirmed the demand, interest and imposed equal amount of penalty besides separate penalty of ₹ 2000/- under Rule, 15 of CENVAT Credit Rules, 2004. 3. In appeal, the Commissioner (Appeals) set aside the same. Hence this appeal. 4. On behalf of the Department, the Ld. AR, Shri. P.S. Reddy reiterated the grounds of appeal. He submitted that according to Rule 6(2) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate credit availed on the inputs used for manufacture of exempted products. That Commissioner (Appeals) has wrongly applied the judgment of the Tribunal in the case of Satyakala Agro Oil Products Ltd., Vs. CCE, Guntur [2008 (223) ELT 441 (Tri. - Bang.)] for the reason that the department has preferred an appeal before the Honorable High Court of Andhra Pradesh and judgment is awaited. The Ld. AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the inputs used in manufacture of exempted products. That the respondent having reversed the proportionate credit cannot be compelled to pay 8%/10% of the value of the clearances of exempted goods. The Ld. Counsel for respondent relied upon the judgment laid in the following cases. CCE, Puducherry Vs. CESTAT Chennai, [2015 (323) ELT 323 (Mad.)] CCE Vs. Asian Fertilizers Ltd., [2015 (322 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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