https://www.taxtmi.com/caselaws?id=336674 Penalty for non-maintenance of separate accounts for common inputs used in dutiable and exempted goods was held not leviable where the amount equivalent to 8% of the exempted goods' value had been paid before the show cause notice. The amount was treated as payable for use of common inputs in exempted goods, not as duty short-levied or short-paid. For the relevant period, there was no proper recovery mechanism under Section 11A of the Central Excise Act, 1944 for such an amount, and the penalty provisions under Rule 12 of the Cenvat Credit Rules, 2002 read with Section 11AC were inapplicable. en-us Fri, 10 Jun 2016 00:00:00 +0530 Fri, 10 Feb 2017 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336674 Penalty for non-maintenance of separate accounts for common inputs used in dutiable and exempted goods was held not leviable where the amount equivalent to 8% of the exempted goods' value had been paid before the show cause notice. The amount was treated as payable for use of common inputs in exempted goods, not as duty short-levied or short-paid. For the relevant period, there was no proper recovery mechanism under Section 11A of the Central Excise Act, 1944 for such an amount, and the penalty provisions under Rule 12 of the Cenvat Credit Rules, 2002 read with Section 11AC were inapplicable. Case-Laws Central Excise Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336674