1999 (1) TMI 147

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....or the Appellant. Shri C.P. Rao, SDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - Application E/3047/98 is for waiver of deposit of duty of Rs. 53.91 approximately of M/s. Asian Tech Ltd. fine of Rs. 5.00 lacs towards redemption of plant and machinery order to be confiscated and penalty under Section 11AC equal to the duty. 2. Application E/3048/98 is for waive....

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....truction of the bridges. Hence no duty is payable. He further contends that at the relevant time Notification 36/94 was in force, which exempted from duty goods falling under Heading 68.07 of the Tariff manufactured at the site of construction of buildings for use at such site. This Notification was amended on 16-3-1995 by Notification No. 51/95. The effect of the amendment was to exempt from duty....

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....f the earlier notification. 5. The letter to the Konkan Railway Corporation Ltd. does not have anything to in it suggest that the amending notification is clarificatory of the earlier one. It merely says that the notification have been issued. The fact that the goods were manufactured in pursuance of contract for bridges, buildings does not impinge upon their liability to duty and the case....