2022 (4) TMI 475

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.... goods. The appellant subsequently cenvat credit attributed to the exempted goods along with payment of reversed. The case of the department is that since the appellant have not filed a declaration for opting of proportionate reversal of credit, they are required to pay 5%/10% of the value of the exempted goods, accordingly, the demand was confirmed. The adjudicating authority has dropped the demand on the ground that the appellant have reversed the proportionate Cenvat Credit along with interest. The Revenue filed an appeal before the Commissioner (Appeals). The Learned Commissioner  (Appeals) has allowed the appeal of the Revenue on the ground that the appellant have not followed the procedure by filing a declaration for opting of pr....

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....appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that for proportionate credit, it is a mandatory requirement that the appellant should opt for the said provision in writing by filing a declaration which they failed to do so, therefore, the option of proportionate credit is not available to the appellant and Learned Commissioner (Appeals) has rightly held that the appellant is liable to pay 5%/10% of the value of the exempted goods. He placed reliance in the case Nicholas Piramal India Ltd.-2009 (244) ELT 321 (Bom.) and Ambay Cements reported at-2004 (178) ELT 25 (S.C.) 4. I have carefully considered the submission made by both the sides and perused the records. I find that the Learned Commissio....