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2012 (9) TMI 671 - CESTAT, NEW DELHIDenial of exemption – alleged that Certificate issued by the Project authority of Power Grid Corporation of India did not mention the appellant’s name as a sub-contractor/supplier and that even though by amendment dated 6-6-2008 to the certificate, the name of “M/s. Modern Industries Ltd.” was added – Held that:- Corrigendum has been issued vide letter dated 11-11-2010 mentioning that in the letter dated 6-6-2008, the name of “M/s. Modern Industries Ltd., Abu Road, Rajasthan” may be read as “M/s. Modern Insulators Ltd., - subsequent letter dated 6-6-2008 amended the certificate dated 20-9-2007 clearly mentioning that this amendment shall form integral part of the Certificate dated 20-9-2007 issued for the purpose of Notification No. 108/95-C.E. - no justification for denying the duty exemption under Notification No. 108/95-C.E. to the appellants - duty demand against them, interest and penalty of equal amount under Section 11AC is not sustainable.
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