https://www.taxtmi.com/caselaws?id=259456 Where common inputs are used in the manufacture of excisable and non-excisable goods, and no reliable evidence of input allocation is produced, the prescribed 10% of sale value is attracted. The text also notes that the matter followed earlier similar cases and that judicial discipline and consistency were applied. Penalty, however, was declined in view of practical difficulties in interpreting the statutory position. The final position was that the 10% deposit direction was sustained, while relief from penalty was granted, subject to verification of any amount already paid and appropriated. en-us Thu, 11 Dec 2014 00:00:00 +0530 Fri, 26 Aug 2016 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259456 Where common inputs are used in the manufacture of excisable and non-excisable goods, and no reliable evidence of input allocation is produced, the prescribed 10% of sale value is attracted. The text also notes that the matter followed earlier similar cases and that judicial discipline and consistency were applied. Penalty, however, was declined in view of practical difficulties in interpreting the statutory position. The final position was that the 10% deposit direction was sustained, while relief from penalty was granted, subject to verification of any amount already paid and appropriated. Case-Laws Central Excise Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259456