2006 (3) TMI 571

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..... er]. The appellants are engaged in the manufacture of a dutiable product. During the period of dispute (Apr.- Sept. 02), Spent Sulphuric Acid , which emerged as a by-product, was cleared without payment of duty in terms of an exemption Notification. During the said period, they were liable to pay 8% of the price of the exempted goods under Rule 6(3)(b) of the Cenvat Credit Rules, 2002 as th .....

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..... C of the Central Excise Rules, 1944) which did not have recovery mechanism. This is a new plea, not found in their reply to the show-cause notice, nor in the Memoranda of Appeals filed with the lower appellate authority and this Tribunal. Even otherwise, this plea of ignorance of law cannot be sustained. The plea of bona fide mistake is not acceptable. The penalty is justifiable. 3. In the res .....

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