2015 (10) TMI 1827

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....J. For the Petitioner : Ms. Padmini Sundaram, Advocate and V.M. Doiphode & CO. For the Respondent : Mr. N. Jagadish, Superintendent (AR) ORDER Per : ARCHANA WADHWA The appellant is engaged in the manufacture of P & P Medicaments and was clearing their final products on payment of duty. However, one consignment was cleared by them by claiming the exemption Notification No.48/2008-CE ....

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....e time of clearance, the appellant had availed the exemption, they were required to pay the duty in terms of the provisions of Rule 6(3) of CENVAT Credit Rules. Accordingly, they confirmed the amount of Rs. 3,61,670/- along with imposition of penalty under Rule 15 of CENVAT Credit Rules. 3. After appreciating the facts, I find that the appellant was not availing the exemption regularly. The exe....