2014 (8) TMI 248

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.... Mr. S. Muthuvenkataraman, Advocate PER : P.K. Das Revenue filed this appeal against the order of the Commissioner of Central Excise, whereby the proceedings initiated against the respondent vide show-cause notice dated 19.7.2002 was dropped. 2. Heard both sides and perused the records. 3. The relevant facts of the case, in brief, are that the respondents were engaged in the manufactur....

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....g authority dropped the proceedings. 4. On perusal of the impugned order, we find that the respondents had reversed the credit attributable to inputs used in the manufacture of wet lapped chemical bagasse pulp removed during the material period and thereafter, they started maintaining separate accounts of inputs used in the exempted final product. We find that the Hon'ble Karnataka High Cou....