2003 (6) TMI 355

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....st them by the Commissioner, Central Excise, Jamshedpur, in his Show Cause Notice C. No. V (73) (15) 04/APP/ADS/JSR, dated 23-8-2002. Briefly stated, the Applicant was awarded part of the work relating to detailing, preparation of fabrication, drawings, fabricating, shop testing, laying and aligning in position, welding pipes, out of M.S. Plates, etc. for erection works of cooling water system D.M. Plant and associated area, by M/s. Gannon Dunkerley and Company Ltd., who in turn undertook to execute part of the general civil work for setting up of 2 x 120 MW Thermal Power Plant at Jojobera, Jamshedpur undertaken by M/s. Tata Power Company Ltd., Jojobera. The Revenue has alleged in the SCN referred to above that the Applicant engaged in the ....

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....rt as well as a Tax Consultant. As their opinions differed, the applicant voluntarily paid 50% of the duty amount after taking Modvat/Cenvat credit on the inputs, and also sought clarification from the Jurisdictional Commissioner. The Advocate submitted that the applicant had maintained documents, records with which the duty amount could be worked out and pleaded for a liberal interpretation, keeping in mind the purpose for which the Settlement Commission has been set-up. He further submitted that the Applicant satisfied the definition of 'assessee', as defined in clause (a) of Section 31 of the Act, inasmuch he was liable for payment of excise duty. As such he became eligible to file an application to the Commission in terms of the substit....