2010 (9) TMI 396

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.... is justified in the eye of law to re-calculate the demand of duty & Interest after applying of normal period of limitation, instead of confirmed demand under Section 11A(2) of the Central Excise Act, 1944 & chargeable Interest on the confirmed demand under Section 11AB of the Central Excise Act, 1944, as leviable on the goods supplied by the respondent to MSEB & WBSEB during the period 2000-01/2001-02? (b)     Whether in the facts and circumstances of the case, Learned CESTAT is justified in the eye of law in set-a-side of the mandatory equal penalty which has been imposed on the respondent under Section 11AC of the Central Excise Act, 1944? 2. Heard Ms. Amee Yajnik, learned Standing Counsel appearing for the app....

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.... by Chief Engineer and empowered officer and countersigned by the Principal Secretary from the Department of Power, Government of West Bengal. Based on the said certificates, the respondent availed the benefit of the Notification, after duly filing classification list. RT-12 returns were also filed, which were assessed by the appropriate officers. 4. Despite these facts, proceedings were initiated against the respondent by way of issuance of show-cause notice dated 29th April, 2002 alleging that Japan Bank for International Co-operation is not an international organisation in terms of the explanation attached to Notification No. 108/95-C.E. and as such, projects financed by the said Bank are not entitled to duty-free goods and as such, ben....