https://www.taxtmi.com/caselaws?id=345821 Exemption for domestically manufactured hydel gates and parts was available under Notification No. 6/2006-CE read with Notification No. 21/2002-Cus because the condition relied on by the lower authority had been deleted during the relevant period, and the remaining condition applied only to imports by a Central Public Sector Undertaking, not to factory manufacture. Denial based on non-registration under project import regulations was also unsustainable because that requirement was not raised in the show cause notice and was not a condition for the appellant's manufactured goods. On that basis, the demand and penalty were not sustainable. en-us Mon, 24 Apr 2017 00:00:00 +0530 Thu, 03 Aug 2017 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345821 Exemption for domestically manufactured hydel gates and parts was available under Notification No. 6/2006-CE read with Notification No. 21/2002-Cus because the condition relied on by the lower authority had been deleted during the relevant period, and the remaining condition applied only to imports by a Central Public Sector Undertaking, not to factory manufacture. Denial based on non-registration under project import regulations was also unsustainable because that requirement was not raised in the show cause notice and was not a condition for the appellant's manufactured goods. On that basis, the demand and penalty were not sustainable. Case-Laws Central Excise Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345821