2017 (3) TMI 861

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.... Shri Harvinder Singh, AR for the respondent ORDER The appellant is in appeal against the impugned order for waiver of penalties under Rule 15(2) of Cenvat Credit Rules, 2004. 2.  The facts of the case are that the appellant is engaged in the manufacture of electrical goods and clearing the same on payment of duty.  During the impugned period, the appellant cleared the goods cer....

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.... reversed, has been appropriated alongwith interest and penalty under Rule 15(2) of Cenvat Credit Rules, 2004 was imposed. Aggrieved from the order of imposing penalty, the appellant is before me. 3.  Learned Counsel for the appellant submits that as the appellant has cleared the goods by claiming exemption under Notification No.6/06-CE on the premise that M/s. Suzlon Energy Ltd. is using ....

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....and the same has been utilized by the appellant for payment of duty, therefore, the intent of the appellant is clear, in that circumstance, the penalty is rightly imposed on the appellant. 5.  Heard both sides and considered the submissions. 6.  Considering the fact that in this case the appellant has cleared the goods by claiming the exemption of Notification No.6/06-CE on the pre....