https://www.taxtmi.com/caselaws?id=52622 The appellant's duty demand, penalty, and interest claims were contested based on the denial of Notification No. 10/97 benefits for air-conditioners supplied to research institutions. The Tribunal found the misdeclaration allegation unsustainable as the clearances had proper certification. Consequently, the duty demand exceeding Rs. 1,30,385 was set aside, along with the revocation of penalty and interest charges. The appeal was partially allowed, resulting in the appellant's favor regarding the duty demand exceeding the mentioned amount and the associated penalty and interest. en-us Wed, 19 Nov 2003 00:00:00 +0530 Wed, 06 Oct 2010 18:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52622 The appellant's duty demand, penalty, and interest claims were contested based on the denial of Notification No. 10/97 benefits for air-conditioners supplied to research institutions. The Tribunal found the misdeclaration allegation unsustainable as the clearances had proper certification. Consequently, the duty demand exceeding Rs. 1,30,385 was set aside, along with the revocation of penalty and interest charges. The appeal was partially allowed, resulting in the appellant's favor regarding the duty demand exceeding the mentioned amount and the associated penalty and interest. Case-Laws Central Excise Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52622