2017 (10) TMI 697

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.... Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per: Bench The issue involved in the above appeal is whether the appellants are liable for payment of 10% of the value of exempted goods cleared by them on the allegation that they have not maintained separate accounts for the common inputs used in the manufacture of dutiable and exempted goods. 2. The appellants are ....

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....431/- being the irregularly availed credit. After due process of law, the original authority confirmed the demand along with interest and also imposed penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 3. On behalf of the appellant, learned counsel Ms. Minchu Mariam Punnose submitted that appellant had filed detailed reply to the show cause notice wherein it was ....