https://www.taxtmi.com/caselaws?id=237807 The Tribunal held that goods supplied by M/s. Jyoti Structures Ltd. to APTRANSCO for a project financed by JBIC were not eligible for duty exemption under Notification No. 108/95-C.E. The extended limitation period under proviso to Section 11A(1) was deemed inapplicable as relevant facts were not suppressed. The duty demand for a specific period was set aside. The penalty imposed on M/s. Jyoti under Section 11AC was overturned due to their genuine conduct, and the penalty on APTRANSCO under Rule 26 was also set aside. The duty demand for another period was upheld, with modifications made to the impugned order. en-us Tue, 06 Nov 2012 00:00:00 +0530 Wed, 09 Oct 2013 05:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237807 The Tribunal held that goods supplied by M/s. Jyoti Structures Ltd. to APTRANSCO for a project financed by JBIC were not eligible for duty exemption under Notification No. 108/95-C.E. The extended limitation period under proviso to Section 11A(1) was deemed inapplicable as relevant facts were not suppressed. The duty demand for a specific period was set aside. The penalty imposed on M/s. Jyoti under Section 11AC was overturned due to their genuine conduct, and the penalty on APTRANSCO under Rule 26 was also set aside. The duty demand for another period was upheld, with modifications made to the impugned order. Case-Laws Central Excise Tue, 06 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237807