https://www.taxtmi.com/caselaws?id=2158 The Tribunal set aside the order confirming duty and penalty for supplying cement without duty payment under a notification to cyclone-affected areas. The demand of Rs. 4,47,23,114/- and penalty were deemed unsustainable as the Appellants had reversed credits on lubricants and explosives. The Tribunal recognized the public purpose of the exemption but found the penalty unjustified due to the credit reversal. The appeal was allowed, and the Stay Application was disposed of in favor of the Appellants. en-us Tue, 22 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2158 The Tribunal set aside the order confirming duty and penalty for supplying cement without duty payment under a notification to cyclone-affected areas. The demand of Rs. 4,47,23,114/- and penalty were deemed unsustainable as the Appellants had reversed credits on lubricants and explosives. The Tribunal recognized the public purpose of the exemption but found the penalty unjustified due to the credit reversal. The appeal was allowed, and the Stay Application was disposed of in favor of the Appellants. Case-Laws Central Excise Tue, 22 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2158