2013 (10) TMI 49

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..... de 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 pe .....

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..... ion ( JPIC for short). It is not in dispute that on the date on which supplies were made, all the parties proceeded on the footing that JPIC was an international organization and that the assessee was entitled to the benefit of the notification. It is only by a letter dated 4th January 2002, the Transmission Corporation of Andhra Pradesh intimated to the assessee that JPIC was not a notified inte .....

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