2013 (2) TMI 779

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.... the Appellant. Mr. K.L. Goel for the Respondent. ORDER: 1. Heard both sides. 2. Common issue is involved.  Therefore, the applications are being taken up together for disposal. 3. The applicants filed the applications for total waiver of Rs. 5,96,79,470/- interest and penalty. 4. The applicants are engaged in the manufacture of goods which are cleared on payment of duty as ....

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.... in respect of the common input services and the total turn over of exempted goods is approximately 16%.  The contention is that in these circumstances, the reversal made is sufficient for hearing of the appeals. 6. The Revenue relies upon the findings of the lower authority and submitted that as the applicant had not followed the procedure laid down under Rule 6 of the Cenvat Credit Rules....