TMI Blog2014 (7) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... e lower authorities about the intention of claiming benefit of Notification No. 6/2006, we are of the view that penalty which has been imposed on the appellant seems to be excessive. - penalty reduced to ₹ 1,00,000 lakh only. - E/10208/2014 - A/11190 / 2014 - Dated:- 7-7-2014 - M V Ravindran And H K Thakur, JJ. For the Appellant : Shri Dhaval K. Shah, Adv . For the Respondent : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discharge of duty liability on the goods cleared by claiming exemption under Notification No. 6/2006. Such a show cause notice was issued on 03.04.2012 for the clearances made during the period March 2011 to October 2011. Adjudicating authority has confirmed the demand along with interest and also imposed penalties on the appellant, now the appellant is before the bench. It is the case of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 6/2006-CE. Appellant has not been able to produce the said certificate before the adjudicating authority when they appeared before him for personal hearing on 27.08.2013. We find that before Tribunal also they have not in a position to produce the said certificates which are mandatory for claiming the benefit of Notification No. 6/2006-CE. In the absence of such a certificate from the Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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