2012 (2) TMI 575

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....uty demand confirmed under Section 11A(2), penalty confirmed under Section 11AC and interest determined under Section 11AB of the Central Excise Act, 1944 is the question raised in this appeal? 2. The respondent-assessee is engaged in the manufacture of ACSR Moose Conductors of various sizes classified under Chapter Heading No. 7614 under the First Schedule to the Central Excise Tariff Act....

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....l Organization under the United Nations (Privileges and Immunities) Act, 1947 at the    relevant period and as such, M/s. Transmission Corporation of Andhra Pradesh Ltd., Hyderabad could not be said to have been financed by a notified International Organization. Consequently benefit of the exemption from whole of excise duty as per Notification under 108/95-C.E. was not available to....