2010 (7) TMI 343

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....      Shri R. Krihsnan, Advocate, for the Appellant. Shri K.P. Singh, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard the learned advocate for the appellants and the learned DR for the respondent. 2. This appeal arises from the order dated 8-1-2010 passed by the Commissioner, Gwalior. By the impugned order, the....

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....-2007 in respect of the goods having MRP upto Rs. 100/- per kg. Show cause notices came to be issued to the appellants on the ground that they had failed to maintain separate accounts in relation to the inputs and the credit earned thereon as regards the utilization thereof in dutiable and non-dutiable final products as was otherwise required to be maintained in terms of Rule 6(2) of the Cenvat Cr....

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....ned DR for the respondent and perused the records. 7. The impugned order nowhere discloses consideration of the point which is sought to be canvassed on behalf of the appellants. Perusal of the reply filed by the appellants to the show cause notice read with the written submissions made on the date of hearing before the Commissioner clearly discloses that the above point was specifically ....