https://www.taxtmi.com/caselaws?id=123431 Where common inputs were used for dutiable and exempted goods without separate accounts, the retrospective amendments in clauses 82 and 83 of the Finance Act, 2005 were treated as curing the recovery mechanism under Rule 57CC. On those facts, once the assessee had already paid the 8% amount attributable to exempted clearances, penalty and interest were held not leviable. The principal duty-related amount remained confirmed and was not disturbed. en-us Mon, 30 Jul 2007 00:00:00 +0530 Thu, 13 Sep 2012 18:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123431 Where common inputs were used for dutiable and exempted goods without separate accounts, the retrospective amendments in clauses 82 and 83 of the Finance Act, 2005 were treated as curing the recovery mechanism under Rule 57CC. On those facts, once the assessee had already paid the 8% amount attributable to exempted clearances, penalty and interest were held not leviable. The principal duty-related amount remained confirmed and was not disturbed. Case-Laws Central Excise Mon, 30 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123431