2007 (10) TMI 242

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....sp;                                                           None, for the appellants. Shri M.K.A.K. Mo....

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....aring V-guard brand were cleared on payment of duty. In respect of the Nirmal brand products, the respondents availed SSI exemption under Notifications No. 8/2000-CE and 8/2001-CE. As the respondents were found to have used common inputs without maintaining separate accounts as regards their receipt, consumption and inventory, proceedings were initiated as per Central Excise Rules. On conclusion o....

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....y of common inputs used in the manufacture of dutiable and exempted final products. Accordingly, he upheld the order of the original authority. 4. In the appeal before the Tribunal, it is submitted that the respondents had stored the inputs used for dutiable goods and exempted goods separately. The demand was not sustainable as the same was made under Section 11A. They had maintained necessary ....

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....1(CCR). The respondents have not advanced any evidence to controvert the finding of the Commissioner (Appeals) that they had not maintained separate accounts of common inputs as required under the provisions of erstwhile  Rule 57AD of CER or, Rule 6 (3)(b) of CCR with effect from 21.06.01. As the respondents had failed to maintain separate accounts, they have to pay an amount equal to the 8% ....