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2016 (7) TMI 290 - CESTAT BANGALOREClaim of exemption of Notification No.108/95-CE dated 28.8.1995 as amended - goods supplied to the projects funded/financed by the United Nations or an international organisation and approved by Government of India. - Revenue’s main argument is that in the case of 196 Hydraulic Excavators, new condition that the goods required for the projects are not to be withdrawn after the execution of the project (as made applicable by the amendment Notification No.13/2008-CE dated 1.3.2008 to the original Notification No.108/95-CE has not been fulfilled. Held that:- Considering the findings that there has been no suppression on the part of the appellants and in view of the decisions of the judicial fora quoted above, we hold that amendment to the original Notification No.108/95-CE dated 28.8.1995 made by Notification No.13/2008-CE dated 1.3.2008 would have prospective operation and the demand against the appellants can be sustained only for one year period which is within the period of limitation and the penalty imposed by the impugned order deserves to be set aside. - Decided partly in favor of appellant.
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