https://www.taxtmi.com/caselaws?id=334214 The Tribunal upheld the demand for payment of exempted goods clearance under Rule 6 (3) (i) of Cenvat Credit Rules, 2004 but set aside the penalty imposed under Rule 15 (2). The judgment clarified the non-retrospective application of the amendment by Notification No. 6/2010-CE and emphasized the lack of justification for imposing the penalty, providing relief to the appellant only on the penalty aspect. en-us Fri, 28 Oct 2016 00:00:00 +0530 Thu, 17 Aug 2017 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334214 The Tribunal upheld the demand for payment of exempted goods clearance under Rule 6 (3) (i) of Cenvat Credit Rules, 2004 but set aside the penalty imposed under Rule 15 (2). The judgment clarified the non-retrospective application of the amendment by Notification No. 6/2010-CE and emphasized the lack of justification for imposing the penalty, providing relief to the appellant only on the penalty aspect. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334214