https://www.taxtmi.com/caselaws?id=372155 Amounts already paid under Rule 6(3)(b) for exempted clearances must be adjusted while reworking any input credit demand, so the credit issue was remanded only for fresh quantification after such adjustment. For the conceded demands that had already been paid, the absence of any finding of suppression of facts with intent to evade duty meant the extended period and penalties were not sustainable, so the penalties were set aside while the duty demands were maintained. en-us Tue, 11 Dec 2018 00:00:00 +0530 Wed, 19 Dec 2018 06:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372155 Amounts already paid under Rule 6(3)(b) for exempted clearances must be adjusted while reworking any input credit demand, so the credit issue was remanded only for fresh quantification after such adjustment. For the conceded demands that had already been paid, the absence of any finding of suppression of facts with intent to evade duty meant the extended period and penalties were not sustainable, so the penalties were set aside while the duty demands were maintained. Case-Laws Central Excise Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372155