2019 (2) TMI 79 – CESTAT CHENNAI – TMI – Supply against International Competitive Bidding – benefit of N/N. 6/2006-CE dated 1.3.2006 – denial on the ground that exemption was available only to M/s. VA-Tech Wabag Ltd., as they were the actual bidders and there was no certificate issued by any authority to the effect that the goods supplied by the appellant to M/s. The Eimco-KCP Ltd. were for use in International Competitive Bidding mega project – Held that:- The respondents have supplied the goods for water treatment plant for human consumption and the only ground for disallowing the benefit of Notification 6/2006 is that the respondents who is a sub-contractor has not participated in the International Competitive Bidding. It is not disputed that M/s. VA-Tech Wabag Ltd. have participated in the International Competitive Bidding.
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The issue as to whether the respondents themselves have to take part in the bidding has been settled in the case of Toshniwal Industries Pvt. Ltd. [2017
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ble only to M/s. VA-Tech Wabag Ltd., as they were the actual bidders and there was no certificate issued by any authority to the effect that the goods supplied by the appellant to M/s. The Eimco-KCP Ltd. were for use in International Competitive Bidding mega project, the department was of the view that Condition No. 19 of the notification was not satisfied. Show cause notice was issued proposing to demand the duty along with interest and also for imposing penalties. After due process of law, the adjudicating authority denied the exemption and confirmed the demand, interest and imposed penalty of ₹ 5.00 lakhs. In appeal, Commissioner (Appeals) vide order impugned herein observed that the respondents are eligible for exemption of the notification and set aside the demand, interest and penalties. Aggrieved, the department has come in appeal. 2. On behalf of the department, ld. AR Shri L. Nandakumar supported the grounds of appeal. 3. The ld. counsel Shri M.N. Bharathi appeared for t
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dents have supplied the goods for water treatment plant for human consumption and the only ground for disallowing the benefit of Notification 6/2006 is that the respondents who is a sub-contractor has not participated in the International Competitive Bidding. It is not disputed that M/s. VA-Tech Wabag Ltd. have participated in the International Competitive Bidding. The issue as to whether the respondents themselves have to take part in the bidding has been settled by the decisions relied by the ld. counsel for the appellant. In Toshniwal Industries Pvt. Ltd. (supra), the very same issue was decided and the relevant portion is as under:- 6. After hearing both sides and on perusal of record, it appears that the Tribunal has decided (supra) that it is not necessary that the manufacturer supplying the goods to the mega power projects should have participated in International Competitive Bidding so long as the goods are supplied to such contract was awarded to a person who took part in the
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