https://www.taxtmi.com/caselaws?id=266552 The appellant, initially claiming exemption under Notification No. 48/2008-CE for flood victims, later rectified the error by paying duty and forgoing the exemption benefit. The court set aside the demand under Rule 6 and penalty imposition, but upheld the liability for interest on duty paid post-exemption withdrawal. The judgment emphasizes compliance with exemption conditions and maintaining proper records in excise matters. en-us Fri, 09 Jan 2015 00:00:00 +0530 Thu, 31 Dec 2015 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266552 The appellant, initially claiming exemption under Notification No. 48/2008-CE for flood victims, later rectified the error by paying duty and forgoing the exemption benefit. The court set aside the demand under Rule 6 and penalty imposition, but upheld the liability for interest on duty paid post-exemption withdrawal. The judgment emphasizes compliance with exemption conditions and maintaining proper records in excise matters. Case-Laws Central Excise Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266552