2012 (6) TMI 846

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.... for the Respondent. ORDER: This Stay Petition is filed for waiver of duty of ₹ 4,60,28,278/-, interest thereof and equal amount of penalty. 2. The above said amounts have been confirmed by the adjudicating authority on the ground that the appellant has consumed common input services for the manufacturing of dutiable as well as exempted products and has not followed the provisions of Rule....

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....dit taken on the input/input services which were utilized for both dutiable as well as exempted products. He would also rely upon the Final Order of co-ordinate Bench in the case of Global Pharmatech Pvt.Ltd. 2011 (274) ELT 413 (Tri-Chennai) for the very same proposition. 4. Ld.SDR, on the other hand, would submit that the appellant has not reversed the amount of ₹ 58,405/-, which is post t....

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....ure of dutiable as well as exempted goods, seems to be not acceptable by adjudicating authority in his Order-in-Original. Be that as it may, as correctly pointed out by the ld.SDR, an amount of ₹ 58,405/- for the credit of input/input services for the period prior to 1.3.2008 seems to be not yet deposited by the appellant. The legal issues raised by the ld.Counsel needs to be gone in detail,....