https://www.taxtmi.com/caselaws?id=202905 The Tribunal dismissed the appeal, affirming the duty demand and penalty imposed by the Adjudicating Authority and Commissioner (Appeals). It held that the exemption under Notification No. 108/95-C.E. applies only to goods supplied directly to the project, not to contractors or suppliers. The Tribunal emphasized interpreting the notification in its entirety, rejecting arguments on judicial discipline and the principle of per incuriam. en-us Tue, 13 Jul 2010 00:00:00 +0530 Sat, 23 Apr 2011 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202905 The Tribunal dismissed the appeal, affirming the duty demand and penalty imposed by the Adjudicating Authority and Commissioner (Appeals). It held that the exemption under Notification No. 108/95-C.E. applies only to goods supplied directly to the project, not to contractors or suppliers. The Tribunal emphasized interpreting the notification in its entirety, rejecting arguments on judicial discipline and the principle of per incuriam. Case-Laws Central Excise Tue, 13 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202905