https://www.taxtmi.com/caselaws?id=154924 Penalty imposed for availing exemption under Notification No. 108/95 was found unsustainable where the goods had been cleared for a project funded by the Japan Bank for International Co-operation and the duty with interest was later paid. On those facts, the penalty confirmed by the lower appellate authority was deleted, and no penal liability survived. The duty and interest liability remained undisturbed, so relief was confined only to removal of the penalty. en-us Wed, 18 Nov 2009 00:00:00 +0530 Fri, 30 Aug 2013 12:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154924 Penalty imposed for availing exemption under Notification No. 108/95 was found unsustainable where the goods had been cleared for a project funded by the Japan Bank for International Co-operation and the duty with interest was later paid. On those facts, the penalty confirmed by the lower appellate authority was deleted, and no penal liability survived. The duty and interest liability remained undisturbed, so relief was confined only to removal of the penalty. Case-Laws Central Excise Wed, 18 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154924