2015 (5) TMI 447

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..... suo motu reversed it to avail exemption and claim for refund of duty paid. - Claim of exemption not allowed Decision in the case of Amrit Paper vs. Commnr. Of Central Excise reported in [2006 (7) TMI 7 - SUPREME COURT OF INDIA] followed However, it is not a case where penalty should be imposed by the respondent. Therefore, while upholding the order of the adjudicating authority insofar as the .....

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..... t it squarely stands covered in favour of the Revenue by the judgment of this Court in Amrit Paper vs. Commnr. Of Central Excise reported in 2006 (6) SCC 345. Therefore,these appeals have to be allowed. We accordingly set aside the judgment of the Tribunal and allow these appeals. However, in two of these appeals we find that the adjudicating authority had misconceived the penalty as well.In the p .....

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