TaxTMI 
TaxTMI 
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
17 Nov 2012 
2 Replies 
2227 Views Asked by
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. (AI Summary)
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. (AI Summary)