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2017 (3) TMI 10 - AT - Central ExciseApplication of rectification of mistake - Change in jurisdiction - Penalty - Time limitation - Held that: - there is no allegation of fraud, based on any facts leading to any active suppression or contumacious conduct on the part of the assessee. The only allegation is that the assessee herein misrepresented for obtaining the 'eligibility certificate' for exemption - in the case of EMI Transmission Ltd. Versus Commissioner of Central Excise & Customs reported at [2013 (10) TMI 49 - BOMBAY HIGH COURT], wherein under similar facts and circumstances and the financing bank - known as ‘Japan Bank of International Corporation', is also the same It is not in dispute that on the date on which supplies were made, all the parties proceeded on the footing and that J PIC was an International Organization and that the assessee was entitled to the benefit of the said Notification No. 108/95-CE. It was only subsequently, the Transmission Corporation of Andhra Pradesh intimated to the assessee that JPIC was not a notified International Organization and, hence, benefit of Notification No. 108/95-CE is not available to the assessee - Decided in favor of the assessee.
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