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TMI Blog2018 (9) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... e present appeal is directed against the impugned order dated 28.05.2018 passed by the Commissioner (Appeal) whereby he has rejected the appeal of the appellant. 2. Briefly the facts of the present case that the appellants are engaged in the manufacture of "Seat & Seat Components' falling under heading No. 9401, 'Tractor Parts' falling under sub heading No. 8708, 'Railway parts' falling under sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re required to pay an amount equivalent to 10% from 01.04.2008 to 06.07.2009 and 5% from 07.07.2009 of the price of final product chargeable to NIL rate of duty. On these allegations, a show cause notice was issued to the appellant and after following the due process. The original authority confirmed the demand amounting to Rs. 6,86,325/- under the provision of 11A of the Central Excise Act, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, supply agency, telephone services; security services; for which separate records could not be maintained. He further submitted that the appellant is complying with the option as prescribed under Rule 6 (3) (ii) of Cenvat Credit Rules, 2004 and requisite intimation as per the procedure specified in sub rule (3A) for the same has already been filed on 24.05.2012 and the copy of the letter dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of cranes & Structural Engineers Vs. C.C.E Bangalore-I reported in 2017 (347) ELT 112 (Tri. Bang.) and Hindustan Antibiotics Ltd. Vs. C.C.E, Pune reported in 2016 (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 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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. In view of above the demand of duty and penalty is set aside. The appeal is allowed. Therefore, following the above said decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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