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2013 (1) TMI 732 - CESTAT MUMBAIBenefit of Notification No. 108/95, dated 28-8-1995 - project was financed by Japan Bank of International Corporation which is not an International Organization under the United Nations Privileges & Immunities Act, 1947 - Held that:- Notification provides exemption to the goods cleared to the project financed by the International Organization as per Annexure to the Notification. Japan Bank of International Corporation is not a specified organization. In view of this, we find no infirmity in the impugned order whereby the benefit of Notification is denied. Appellants produced certificate dated 28-2-2001 issued by the empowered officer of MSEB duly endorsed by State Govt. of Maharashtra. We, therefore, find that this is not a case for imposition of penalty under Rule 25 of the Central Excise Rules. Therefore, the penalty of ₹ 10,000/- imposed under Rule 25 is set aside. - Decided partly in favour of assessee.
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