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2015 (10) TMI 1827 - CESTAT BANGALOREExemption Notification No.48/2008-CE dated 2.9.2008 - clearances made for flood victims subject to fulfillment of certain conditions - Non maintenance of separate accounts - Held that:- Appellant was not availing the exemption regularly. The exemption in question, which is solely meant for flood victims, was availed in respect of one clearance only. In such a scenario, no assessee would keep separate cenvatable accounts in terms of Rule 6. On being pointed out by the Revenue, the appellant forgone their claim to the exemption notification and paid duty accordingly. Merely because the appellant did not pay the duty at the time of clearance, in my views, should not be adopted as a reason for confirmation of demand in terms of Rule 6(3) of CCR. The only consequence of non-payment of duty at the time of clearance of the goods would be confirmation of interest from that date till the date of payment of duty. Learned counsel agrees to pay such interest. - Impugned order is set aside - Decided in favour of assessee.
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