https://www.taxtmi.com/caselaws?id=179351 The Tribunal upheld the demand for duty and interest but set aside the penalty imposed on the appellant. It was determined that despite a discrepancy in the plant name on the certificate, the pipes were used for the intended purpose as per the exemption notification. The Tribunal acknowledged the explanation provided by the appellant regarding the supply from a different unit due to heavy workload and technical issues. The decision emphasized the importance of actual end-use in determining exemption eligibility and clarified the application of rules in cases involving administrative errors. en-us Thu, 28 May 2015 00:00:00 +0530 Tue, 03 May 2016 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179351 The Tribunal upheld the demand for duty and interest but set aside the penalty imposed on the appellant. It was determined that despite a discrepancy in the plant name on the certificate, the pipes were used for the intended purpose as per the exemption notification. The Tribunal acknowledged the explanation provided by the appellant regarding the supply from a different unit due to heavy workload and technical issues. The decision emphasized the importance of actual end-use in determining exemption eligibility and clarified the application of rules in cases involving administrative errors. Case-Laws Central Excise Thu, 28 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179351