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of <h1>Tribunal rules in favor of manufacturer in excise duty case</h1> <h3>M/s Rashtraudhyog Limited Versus Commissioner of Central Excise, Kolkata II</h3> M/s Rashtraudhyog Limited Versus Commissioner of Central Excise, Kolkata II - TMI Issues Involved:The judgment involves a challenge to a demand of duty along with interest on the clearance of transmission line stringing accessories without payment of duty under Notification No. 3/2004-CE dated 08.01.2004 for setting up a power plant.Comprehensive Details:Issue 1: Challenge to demand of duty along with interestThe appellant, a manufacturer of excisable products, cleared transmission line stringing accessories without duty payment under Notification No. 3/2004-CE dated 08.01.2004 for supply to a Thermal Power Project. The Revenue alleged that the exemption was for a water supply plant, not a power plant, leading to a show-cause notice and an impugned order against the appellant.Issue 2: Examination of CertificatesThe appellant produced a Certificate of District Collector & Magistrate, Bikaner, and a certificate from the Project Head, Barsingsar Project. These certificates indicated that the goods were to be used for demineralization of water and subsequently for the Thermal Power Plant's electricity generation, demonstrating that the cleared goods were for water treatment purposes.Issue 3: Benefit of Notification No. 3/2004-CEBased on the certificates and the purpose of the goods, the Tribunal observed that the appellant rightfully cleared the goods without duty payment by availing the benefit of Notification No. 3/2004-CE dated 08.01.2004. Consequently, the Tribunal held that no duty was sustainable against the appellant.Issue 4: Decision and ReliefThe Tribunal found no merit in the impugned order and set it aside, allowing the appeal with consequential relief to the appellant, if any. The judgment was dictated and pronounced in open court.This summary provides a detailed overview of the issues involved in the legal judgment, highlighting the key arguments, evidence presented, and the Tribunal's decision regarding the challenge to the demand of duty along with interest for the clearance of transmission line stringing accessories.
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