2006 (5) TMI 258

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....Order (Oral)]. - Revenue has filed this appeal against Order-in-Appeal No. 194/2004-C.E., dated 8-9-2004 passed by the Commissioner of Central Excise (Appeals), Cochin. 2. The Respondents cleared 140 Nos. of relays which they had sold to M/s. Hindustan Aeronautics Limited, Hyderabad on payment of duty on 30-5-2003. Since at the time of clearance, the duty exemption certificate as per No....

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.... that there is an inbuilt condition for availing the exemption on goods specified under Sl. No. 240. The relevant part reads as below : "Parts of Aeroplanes or Helicopters required for manufacture or servicing of aeroplanes or helicopters (other than rubber tyres and tubes for aeroplanes." Thus, despite the absence of a condition under column 6 of the table to the Notification, the exemption....

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....substantive condition is not condonable. Hence, an exemption in this case cannot be claimed subsequently. 3. The learned JDR Shri K.S. Reddy who represented the Revenue reiterated the grounds of appeal. Further he said that when the assessment order is not challenged, no refund can be granted in view of the Apex Court decision in the case of Priya Blue Industries Ltd. v. CC reported in 200....