Tribunal Grants Exemption for Excisable Goods in International Bidding Project

The Tribunal allowed the appellant's change of cause title applications and set aside the Commissioner's orders. The appellant was granted exemption under Notification No. 6/2002-CE for removing excisable goods without duty payment, as the goods were supplied to a project awarded to a participant in the International Competitive Bidding process. The decision was supported by precedent cases and principles, resulting in relief for the appellant.

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Issues:
- Change of cause title due to a company name change
- Admissibility of exemption under Notification No. 6/2002-CE for removal of excisable goods without payment of duty

Change of Cause Title:
The appellant filed miscellaneous applications seeking a change of cause title due to a company name change, which was allowed by the Tribunal based on the records submitted by the appellant.

Admissibility of Exemption under Notification No. 6/2002-CE:
The appeals were against two separate Orders-in-Original covering different periods but with a common issue regarding the admissibility of exemption under Notification No. 6/2002-CE for removing excisable goods without payment of duty. The appellant, engaged in manufacturing boiler parts, cleared goods both with and without duty payment for projects funded by International Competitive Bidding. The Department contended that the appellant, not participating in the bidding process, was not eligible for exemption. The Commissioner confirmed duty demand, stating that the notification did not mention sub-contractors' eligibility for exemption. The appellant argued that participation in bidding was not a requirement as long as goods were supplied to a project awarded to a bidder. The Tribunal, citing precedent cases, held that the appellant was entitled to the exemption as the goods were supplied to a project awarded to a bidding participant. The Tribunal set aside the Commissioner's orders, allowing the appeals and the change of cause title applications.

Conclusion:
The Tribunal ruled in favor of the appellant, allowing the change of cause title applications and setting aside the Commissioner's orders. The appellant was deemed eligible for the exemption under Notification No. 6/2002-CE, as the goods were supplied to a project awarded to a participant in the International Competitive Bidding process. The decision was based on previous rulings and established principles, providing consequential relief to the appellant.

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