https://www.taxtmi.com/caselaws?id=119858 The Tribunal granted a total waiver of the penalty imposed on M/s. Transmission Corporation of Andhra Pradesh Ltd., a State Undertaking, by the Commissioner of Customs and Central Excise. The Tribunal found no sufficient reason to penalize the appellant for alleged evasion of Central Excise duty, noting the lack of malicious intent and specific circumstances surrounding the purchase of goods. The decision to stay the impugned order without any pre-deposit condition was based on the Tribunal's analysis of the appellant's actions in issuing duty exemption certificates and purchasing goods for a project financed by JBIL from BHEL on payment of duty. en-us Tue, 08 Aug 2006 00:00:00 +0530 Fri, 13 Jul 2012 16:15:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119858 The Tribunal granted a total waiver of the penalty imposed on M/s. Transmission Corporation of Andhra Pradesh Ltd., a State Undertaking, by the Commissioner of Customs and Central Excise. The Tribunal found no sufficient reason to penalize the appellant for alleged evasion of Central Excise duty, noting the lack of malicious intent and specific circumstances surrounding the purchase of goods. The decision to stay the impugned order without any pre-deposit condition was based on the Tribunal's analysis of the appellant's actions in issuing duty exemption certificates and purchasing goods for a project financed by JBIL from BHEL on payment of duty. Case-Laws Central Excise Tue, 08 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119858