2018 (9) TMI 897

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....l) Shri. S. Govindarajan, AC (AR) for the Appellant Shri V. Ravindran, Advocate for the Respondent ORDER Per Bench, Brief facts are that respondents are engaged in manufacture of Anesthesia Machines [CSH 9018 90 41], Ventilators and Absorbers [parts / accessories under CSH 9018 90 41]. They cleared ventilators at NIL rate of duty by availing exemption under Notification No. 6/2006 d....

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.... respondent has reversed the credit attributable to the exempted goods along with interest and, therefore, set aside the demand. Aggrieved, the Department is now before the Tribunal. 2. The learned AR, Shri. S. Govindarajan, supported the grounds of appeal. 3. The learned Counsel, Shri. V. Ravindran, appearing for the respondent, submitted that on being pointed out, the appellant had reverse....