https://www.taxtmi.com/caselaws?id=205242 Insulated electrical cables manufactured for wind mills were held not to qualify for exemption under the relevant notification, the Court following its earlier ruling on the same notification and similar goods. On penalty, the demand arose from a bona fide interpretational dispute and the record did not show deliberate or knowing evasion, so the penal consequence was found unwarranted. The duty demand remained undisturbed, but the penalty was set aside, giving the assessee only partial relief. en-us Wed, 24 Aug 2011 00:00:00 +0530 Tue, 02 Dec 2025 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205242 Insulated electrical cables manufactured for wind mills were held not to qualify for exemption under the relevant notification, the Court following its earlier ruling on the same notification and similar goods. On penalty, the demand arose from a bona fide interpretational dispute and the record did not show deliberate or knowing evasion, so the penal consequence was found unwarranted. The duty demand remained undisturbed, but the penalty was set aside, giving the assessee only partial relief. Case-Laws Central Excise Wed, 24 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205242