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of <h1>CESTAT overturns penalty on appellant for duty payment in Japan Bank funded project under Notification No. 108/95</h1> The Appellate Tribunal CESTAT NEW DELHI set aside the penalty imposed on the appellant in a case where duty payment was demanded due to the appellant ... - The Appellate Tribunal CESTAT NEW DELHI reviewed a case where the appellant cleared goods for a project funded by Japan Bank for International Co-operation under Notification No. 108/95. The authorities determined that the bank did not qualify for the notification, leading to a demand for duty payment. The appellant paid the duty and interest but disputed the penalty. The Tribunal concluded that the penalty imposed was not justified and set it aside.
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