https://www.taxtmi.com/caselaws?id=237594 The court upheld the decision of CESTAT to delete the duty and penalty beyond the normal timeframe, as the appellant acted in good faith based on erroneous representations by the corporation. The appellant, believing they were eligible for an exemption, supplied goods to a corporation financed by JPIC. Subsequent information revealed JPIC was not an eligible organization, but the court ruled the appellant should not be penalized for relying on the corporation's misinformation. The appeal was dismissed, and no costs were awarded. en-us Tue, 26 Jun 2012 00:00:00 +0530 Tue, 01 Oct 2013 07:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237594 The court upheld the decision of CESTAT to delete the duty and penalty beyond the normal timeframe, as the appellant acted in good faith based on erroneous representations by the corporation. The appellant, believing they were eligible for an exemption, supplied goods to a corporation financed by JPIC. Subsequent information revealed JPIC was not an eligible organization, but the court ruled the appellant should not be penalized for relying on the corporation's misinformation. The appeal was dismissed, and no costs were awarded. Case-Laws Central Excise Tue, 26 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237594