Appellant Secures Duty Exemption Under Notifications 6/2002-CE & 6/2006-CE by Reversing Cenvat Credit, Avoids Penalty.

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....The appellant is entitled to the benefit of notification no. 6/2002-CE and notification no. 6/2006 CE. The appellant reversed the Cenvat Credit attributable to the goods cleared without payment of duty along with interest during the investigation itself before issuance of the show cause notice, thereby fulfilling the condition of the notifications. No penalty is imposable. The CESTAT disposed of the appeal.....