2018 (11) TMI 1201 – CESTAT NEW DELHI – TMI – Clearance of goods by Appellant (sub-contractor) to NTPC (for Mega Power Project) – benefit of N/N. 6/2006-CE dated 01.03.2006, read with N/N. 21/2002-Cus dated 01.03.2002 – Held that:- The respondent have complied with both the conditions as required under the exemption under N/N. 6/2006-CE and accordingly entitled to exemption from excise duty – In similar issue this Tribunal in the case of Paramount Communication Ltd. V/s CCE, Jaipur-I, [2016 (7) TMI 863 – CESTAT NEW DELHI] held in favour of the assessee under similar facts and circumstances – appeal dismissed – decided against Revenue. – E/COD/50750/2018, Appeal No. E/52198/2018-DB, E/51800/2018-DB – FINAL ORDER NO. 53013-53014/2018 – Dated:- 6-9-2018 – Shri Anil Choudhary, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri H.C. Saini, DR for the Appellant Ms. Sukriti Das, Advocate for the Respondent ORDER Per Anil Choudhary: 1. The delay of 5 days is condoned as suffic
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t (sub-contractor) to NTPC (for Mega Power Project) on the basis of proper documents which included letter of the Joint Secretary to Government of India dated 29.06.2006 addressed to General Manager, NTPC, New Delhi. iii. However, the demand was confirmed raised under the Show Cause notice dated 21.09.2007. iv. On appeal the Commissioner (Appeal) set aside the Order-in-Original and allowed the appeal of the respondent under the reasoning that power cables falling under tariff item 8544 of the Excise Tariff and supplied to Mega Power project are eligible for exemption under Sl. No. 91 of the Notification No. 6/2006-CE dated 01.03.2006 and the requirements under the Project Import Regulations, 1986 are not required to be satisfied. The Respondent had submitted the requisite certificate issued by the Jt. Secretary in terms of condition 86. 4. The brief facts of the case in respect of the Appeal No. E/51800/2018 are as under:- i. The respondent is manufacturing and clearing gates and gate
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Ld. DR for the Appellant as well as Ms. Sukriti Das, Ld. Advocate for the Respondent. 6. Having heard the rival contentions we are satisfied that the appellant have complied with the conditions of the exemption under Notification No. 06/2006-CE read with Customs Notification No.21/2002-CUS. We find that the respondent have complied with both the conditions as required under the exemption under Notification No. 6/2006-CE and accordingly entitled to exemption from excise duty. We also find that in similar issue this Tribunal in the case of Paramount Communication Ltd. V/s CCE, Jaipur-I, 2016 (344) ELT 1091 (Tri.-Del.) held in favour of the assessee under similar facts and circumstances. The said ruling of this Tribunal in Paramount Communication Ltd.(Supra) was confirmed by Hon ble Rajasthan High Court in the case of CCE v. Paramount Communication Ld., 2018 (360) ELT A324 (Raj.) 7. Accordingly, both the appeals of the Revenue are dismissed. (Dictated and pronounced in the open court) –
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