2019 (7) TMI 67

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....ER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) This Tax Appeal at the instance of the revenue is ADMITTED on the following substantial questions of law :- "(A). Whether subsequent reversal of credit attributable to inputs used in the manufacture of exempted final products With interest is sufficient to discharge the demand of amount @ 5% or 10% of the value of exempted goods if the ....