https://www.taxtmi.com/caselaws?id=389228 The Tribunal ruled in favor of the appellant, M/s. Industrial Performation (India) Pvt. Ltd., in a case challenging the demand for central excise duty, penalty, and interest imposed by the Commissioner of Central Excise, Kolkata. The appellant's supply of goods to Mega Power Projects through International Competitive Biddings qualified for customs duty exemption as 'project imports,' rendering the denial of excise exemption based on classification and conditions unjustifiable. The Tribunal set aside the demand for central excise duty, holding that the appellant was entitled to the exemption. en-us Fri, 15 Nov 2019 00:00:00 +0530 Thu, 05 Nov 2020 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389228 The Tribunal ruled in favor of the appellant, M/s. Industrial Performation (India) Pvt. Ltd., in a case challenging the demand for central excise duty, penalty, and interest imposed by the Commissioner of Central Excise, Kolkata. The appellant's supply of goods to Mega Power Projects through International Competitive Biddings qualified for customs duty exemption as 'project imports,' rendering the denial of excise exemption based on classification and conditions unjustifiable. The Tribunal set aside the demand for central excise duty, holding that the appellant was entitled to the exemption. Case-Laws Central Excise Fri, 15 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389228