2018 (3) TMI 827

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....wan Kumar Singh (Supdt.) AR, for Appellant Shri B.L. Narasimhan (Advocate) & Shri Atul Gupta (Advocate), for Respondent Per: Ashok Jindal The Revenue is in appeal against the impugned order. 2. The brief facts of the case are that the show cause notice was issued to the respondents to demand an amount equal to 8/10% of the value of exempted goods paid them as they were manufactured dut....

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....rges against the respondent. It is pertinent to mention that the period involved in 2006-2007 to 2009-2010. Against the said order, the Revenue is in appeal on the following grounds:-  "On examination of the above Order-in-Original the Committee of Chief Commissioner has observed that the said Order, passed by the Commissioner, Central Excise, Kanpur (Adjudicating Authority), is neit....

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....ion of maintaining separate account has not been met in the facts and circumstances of the present case. (c) Even if any such correlation is attempted it does not serve the purpose of maintaining separate accounts under the Rule which is to disallow undue benefit on inputs/input services used in exempted goods. (d) It is mentioned at page number 49 of impugned Order-in-Original t....