2013 (10) TMI 49

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..... .H. Patil, for the Respondent. ORDER PC. : 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 is the question raised in this appeal. 2. Relevant facts are that : during the period from 7th July 2001 to 19th December 2001, the assessee supplied goods to the Transmi .....

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..... by Transmission Corporation of Andhra Pradesh and subsequently it is found that the representation made by the Transmission Corporation was erroneous, the assessee could not be penalised. 4. In these circumstances, 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. In the result, we see no merit in the appeal. .....

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