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2012 (11) TMI 34 - AT - Central ExciseNon payment of Duty - clearance of exempted goods without maintenance of separate accounts in respect of inputs used - demand for 8% of the value with interest & Penalty - Held that:- As decided in Alpha Drug India Ltd. v. CCE, Chandigarh [1999 (12) TMI 274 - CEGAT, NEW DELHI ] that the clearance under Chapter X or under bond is not the same thing as clearance of goods wholly exempt or goods chargeable to nil rate of duty. Therefore, the provisions of the Rule 57 C are not applicable - in favour of assessee.
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