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of <h1>CESTAT Bangalore grants stay, waives duty & penalty pre-deposit under Notification 6/06 for Drinking Water Project</h1> <h3>KIRLOSKAR ELECTRIC CO. LTD. Versus COMMISSIONER OF C. EX., BELGAUM</h3> The Appellate Tribunal CESTAT Bangalore granted the appellant's stay petition, waiving the pre-deposit of duty and penalty amounts. The Tribunal found ... - Issues involved: Denial of exemption claimed for implementation of Krishna Drinking Water Supply Project based on the certificate issued by the District Collector Nalgonda; Interpretation of Notification No. 6/06 in comparison to Circular 659/50/2002-CX and Notification No. 3/04.The judgment by the Appellate Tribunal CESTAT Bangalore involved a stay petition for waiving pre-deposit of duty and penalty amounts. The issue revolved around the denial of exemption claimed by the appellant for the implementation of the Krishna Drinking Water Supply Project. The appellant had cleared motors under Notification No. 6/06 based on a certificate issued by the District Collector Nalgonda. The Revenue contended that the certificate issued cannot be applied to the relevant Notifications, leading to the denial of exemption.In the detailed analysis, the Tribunal considered arguments from both sides. The appellant's counsel referenced Circular 659/50/2002-CX, stating that it aligns with the wording of Notification No. 6/06, supporting the appellant's claim for exemption. On the other hand, the Revenue argued that the certificate referred to Notification No. 3/04, meant for industrial water projects, which could not be applied to Notification No. 6/06 introduced later. After thorough examination, the Tribunal noted that the motors supplied by the appellant were indeed used in the Krishna Drinking Water Supply Project, as indicated by the certificate from the District Collector, Nalgonda. Further scrutiny revealed that Circular 659/50/2002-CX, issued by the Board, was relevant to Notification No. 6/02, which was akin to Notification No. 6/06.Consequently, the Tribunal found that the appellant had established a prima facie case for waiving the pre-deposit amount determined by lower authorities. As a result, the stay application for waiving the pre-deposit amount was granted, and recovery of the said amount was stayed pending the appeal's disposal. This decision was pronounced and dictated in open court by the Tribunal.
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