TMI Blog2018 (9) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... l Engineers Vs. C.C.E Bangalore-I [2016 (8) TMI 387 - CESTAT BANGALORE], where it was held that In view of subsequent compliance with the provisions of Rule 6(3) (ii) of CCR, with the payment of credit required to be 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/60496/2018 - FINAL ORDER NO. 62997 /2018 - Dated:- 14-9-2018 - Mr. S.S. Garg, Member (Judicial) Present for the Appellant(s):Shri Mukesh Pandey (Adv.) Present for the Respondent(s): Shri A.K. Saini (AR) ORDER Per : S.S.Garg The present appeal is directed against the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provision of 11A of the Central Excise Act, 1944 along with interest and also appropriated the amount of ₹ 46,470/- already paid by the appellant and the interest of ₹ 13,590/- already paid by the appellant, further the penalty of ₹ 6,86,325/- was also imposed. 3. Aggrieved by the said order the appellant filed appeal before the Commissioner (Appeal) who rejected the said appeal. 4. Heard both the parties and perused the record, the Ld. Counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the facts and the law. He further submitted that the appellant maintains separate records, in respect on inputs used in dutiable as well as exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 (42) S.T.R 387 (Tri. Mumbai). 5. On the other hand, Ld. AR defended the impugned order, after considering the submissions of both the parties and perusal of the material on record, I find that the appellant has reversed the proportionate credit as per Rules 6 (3A) (ii) along with interest and informed the Department vide letter dated 25.02.2012 and 24.05.2012, further I find that once the appellant has reverse the proportionate Cenvat credit availed on common input services attributable to exempted goods then it is not required to pay 10% or 5% as the case may be as demanded by the Revenue, further I find that the appellant s case is squarely covered by the decision of Structural Engineers Vs. C.C.E Bangalore-I and Hindustan Antibiotic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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