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    <title>2019 (3) TMI 1219 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of M/s. Tata Motors Ltd., allowing their appeal against the denial of exemption under Notification No.6/2006-CE. The Tribunal held that the bus chassis were rightfully classified as machinery, owned by DMRC, and used for the MRTS project, meeting the conditions of the notification. Penalties imposed on the appellants were deemed unjustified, and the Tribunal set them aside, emphasizing the lack of fraudulent intent. The appeals were allowed, granting consequential relief to M/s. Tata Motors Ltd.</description>
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      <description>The Tribunal ruled in favor of M/s. Tata Motors Ltd., allowing their appeal against the denial of exemption under Notification No.6/2006-CE. The Tribunal held that the bus chassis were rightfully classified as machinery, owned by DMRC, and used for the MRTS project, meeting the conditions of the notification. Penalties imposed on the appellants were deemed unjustified, and the Tribunal set them aside, emphasizing the lack of fraudulent intent. The appeals were allowed, granting consequential relief to M/s. Tata Motors Ltd.</description>
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