https://www.taxtmi.com/caselaws?id=123899 The appeal was allowed, setting aside the Assistant Commissioner's order denying exemption under Notification No. 3/2004. The Tribunal found that the denial was based on technicalities, emphasizing that the goods were used for the intended project. The penalty of Rs. 25,000 imposed under Rule 25 of the Central Excise Rules was also quashed due to the lack of specific reasoning and absence of deliberate contravention by the appellant. en-us Fri, 29 Feb 2008 00:00:00 +0530 Fri, 21 Sep 2012 17:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123899 The appeal was allowed, setting aside the Assistant Commissioner's order denying exemption under Notification No. 3/2004. The Tribunal found that the denial was based on technicalities, emphasizing that the goods were used for the intended project. The penalty of Rs. 25,000 imposed under Rule 25 of the Central Excise Rules was also quashed due to the lack of specific reasoning and absence of deliberate contravention by the appellant. Case-Laws Central Excise Fri, 29 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123899