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TMI Blog2017 (3) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... see. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (Technical) Shri Rajeev Ranjan, Joint Commissioner (AR)., For Appellant Ms. Aastha Gupta, Chartered Accountant., For Respondent Per: Anil Choudhary Heard the parties on Miscellaneous ROM Applications, for correction(s) in final order dated 03/12/2014 of this Tribunal. The Miscellaneous Applications had been filed by Revenue as the jurisdiction of the Commissioner have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ression 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. We find that this Tribunal in the final order have relied upon the ruling of Hon'ble Bombay High Court in the case of EMI Transmission Ltd. Versus Commissioner of Central Excise Customs reported at 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of Notification No. 108/95-CE is not available to the assessee. 4. Accordingly, we find that there is no error in the order of this Tribunal. Further, we recast Para 11 of the Final Order No. A [54669-54671/2014-EX[DB] and replace the same as follows:- Recasted Para 11- As regards Revenue's appeal, we find that the other ground raised by them is in respect of penalty. The gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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