06/2006 Payment of Exemption notification 06/2006

[MUNIRAJ SRINIVASAN]

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

[YAGAY andSUN]

Please provide us the facts of your case and also the Serial No and Condition number  of the Notification No. 06/2006 under which you are availing the benefits.

[CASeetharaman KC]

Dear Sir

There are 93 items in Notification no 6/2006 CE dated 01/03/2006 which are  eleigible for exemption/reduction of duty payable upon fulfilling certain conditions specified in the Notification. Also this notification has been amended with respect to condition nos 26 and 28 by notification no 35/2011 dated 21-07-2011. The fulfillment of these conditions is necessary for the availment of exemption / reduction in the duty. You are requested to give further details as required by Pradeep Khatrijee so that we can try and help you out in the matter

AI Summary

Exemption certificate compliance can trigger duty and interest if notification conditions and intimation are not met. Exemption under Notification No. 6/2006 grants duty exemption or reduction for listed items only upon fulfillment of specified conditions; claimants must state the serial and condition numbers relied upon. Noncompliance with conditions or failure to intimate Central Excise officers can result in demands for duty and interest and audit challenges. Notification No. 6/2006 was amended as regards conditions 26 and 28 by Notification No. 35/2011, so claims should be assessed against those amendments.