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2013 (10) TMI 49 - HC - Central ExciseDeletion of Duty and Penalty u/s 11AC - Whether the CESTAT was justified in deleting the duty confirmed and penalty levied under Section 11AC for the period beyond one year from the date of issuance of the show-cause notice – Held that:- If supplies were made by the assessee during the period on the basis of the representations made by Transmission Corporation of Andhra Pradesh and subsequently it was found that the representation made by the Transmission Corporation was erroneous, the assessee could not be penalized - no fault can be found with the decision of the CESTAT in deleting the demand of duty and penalty for the period beyond the normal period. - Decided against the revenue.
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