2009 (3) TMI 848

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....t. Mrs. Sudha Koka, SDR, for the Respondent. [Order per : T. K. Jayaraman, Member (T)]. -  This appeal has been filed against Order-in-Original No. 6/2007-C. Ex dated 21-3-2007 passed by the Commissioner of Customs and Central Excise, Hyderabad-II Commissionerate, Hyderabad. 2. We heard both sides. 3. The appellants availed Cenvat credit on inputs used for both dutiab....

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.... to the decision of the Larger Bench in the case of Nicholas Piramel (I) Ltd. v. CCE, Thane-I - 2008 (232) E.L.T. 37 (Tri.-LB) wherein it was held that payment of 8% or 10% is not required when the credit on inputs used in exempted goods is paid or reversed. This is the majority view held in the Larger Bench. In the present case, we find that the credit attributable to the inputs used in the manuf....

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.... Whether the Tribunal, in the fact and circumstances of the case, is justified in holding that the demand is highly disproportionate to the credit availed on common inputs which could be attributed to goods which have been cleared without payment of duty? (b)     Whether the Tribunal, in the facts and circumstances of the case, is justified in accepting the order of the resp....