As per Notification no 6/2006 CE Dated 01/03/2006 we have exemption certificte, but we did not intimated to Department to AC/ DC of Central Excise, Audit parties are told to pay the duty and interest whether we can fight or we have to pay, if any case law is there? what is the precedure for availing the exemption, how to avoild the para and reply to audit party
06/2006 Payment of Exemption notification 06/2006
MUNIRAJ SRINIVASAN
Individual Seeks Advice on Exemption Procedure Under Notification 6/2006 CE; Audit Demands Duty and Interest Payment An individual inquired about the procedure for availing an exemption under Notification No. 6/2006 CE dated 01/03/2006, as they had not informed the Central Excise Department, leading audit parties to demand duty and interest payments. They sought advice on whether to contest this or comply. Two respondents asked for more details, such as the serial and condition numbers of the notification. They noted that 93 items are eligible for exemption under certain conditions, with amendments to conditions 26 and 28 as per Notification No. 35/2011 dated 21-07-2011. (AI Summary)