https://www.taxtmi.com/caselaws?id=208165 The Tribunal set aside the impugned order, waived the pre-deposit of dues, and remanded the case to the Commissioner for a fresh decision. This decision was based on the applicant's compliance with the retrospective amendment of Rule 6 of the CENVAT Credit Rules 2004, specifically regarding the maintenance of separate accounts for exempted and dutiable goods. The applicant had filed the required declaration for credit reversal, leading to the Tribunal's decision to provide a hearing opportunity and reconsider the case in light of the retrospective amendment. en-us Mon, 28 Nov 2011 00:00:00 +0530 Tue, 03 Jan 2012 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208165 The Tribunal set aside the impugned order, waived the pre-deposit of dues, and remanded the case to the Commissioner for a fresh decision. This decision was based on the applicant's compliance with the retrospective amendment of Rule 6 of the CENVAT Credit Rules 2004, specifically regarding the maintenance of separate accounts for exempted and dutiable goods. The applicant had filed the required declaration for credit reversal, leading to the Tribunal's decision to provide a hearing opportunity and reconsider the case in light of the retrospective amendment. Case-Laws Central Excise Mon, 28 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208165