2000 (9) TMI 193

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....ut of the order-in-appeal of the Commissioner (Appeals) by which he has confirmed the adjudication order passed by the Assistant Collector, who has confirmed a duty demand of Rs. 11,88,527/- against the appellants under the provisions of Section 11D of the Central Excise Act and imposed a penalty of Rs. 5 lakhs under Section 9AA of the Act and under Rules 209 and 210 of the Central Excise Rules. ....

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....ts of inputs by the manufacturer (1) Where a manufacturer is engaged in the manufacture of any final product which is chargeable to duty as well as in any other [final product which is exempt from the whole of the duty of excise leviable thereon or is chargeable to nil rate of duty] and the manufacturer takes credit of the specified duty on any inputs (other than inputs used as fuel) which is used....

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....cause notice proceeds on the basis that only the amount reversed by debit in the credit account from 1-9-1996 to April, 1997 has been charged from the customers. For the period 23-7-1996 to 31-8-1996, the show cause notice itself recognises that the assessees have been reversing Modvat credit proportionately on a prorata basis on inputs used in the manufacture of exempted variety of footwear and t....