2022 (12) TMI 4

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....ant-Revenue None for the Respondent- Assessee ORDER This appeal has been filed by the Revenue arising from the order-in-original which is impugned herein. 2. The issue involved in the present case is that in case the assessee has reversed the proportionate credit attributed to exempted goods, whether the assessee is required to pay 10% in terms of Rule 6(3)(a) of Cenvat Credit Rules, 2004, pre....

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....he show cause notice. "8. I have carefully gone through the facts on record. find that the direction in Hon'ble Tribunal's Order No. A/2825/WZB/AHD/2008 dated 15.12.2008, was limited to verification of the claim of the noticee that either they had not availed Cenvat credit or, if availed, they had reversed Cenvat credit proportionately. The Hon'ble Tribunal observed that :- "1 .......

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....e correctness of the reversal, for which the matter is being sent back and any shortfall in reversal would be made good by the appellant. We also do not find any reasons to impose penalty upon the appellant, which is set aside. Appeal is disposed of in above terms." 6. From the above finding it is observed that the Adjudicating Authority has taken congnizance of the Tribunal's remand order which ....