2010 (1) TMI 1062

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant. Shri P.K. Agarwal, DR, for the Respondent. ORDER Duty amount of Rs. 2,77,378/- has been demanded on electrically operated cranes and spares cleared by the appellants under claim for exemption of excise duty under Exemption Notification No. 3/2004-C.E., dated 8-1-2004 on the ground that the appellants are not eligible. Further, interest also has been demanded and penalty equal to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nts, apparatus and appliances etc. and spares for water supply plant. 4. Even though the appellants have produced the certificate of the District Collector, we find that the cranes have been used for setting up a 2x125 MW Power Plant at Barsingsar. For this purpose, water carrier system was to be made from IGNP Canal to Thermal Power Plant. The name of the work also shows that there would be Pu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion involves interpretation of Notification and the appellants had cleared the goods on the basis of a certificate issued by the District Collector, we consider that as regards the penalty, the appellants have made out a strong case that the same could not have been imposed. In view of the fact the matter involves interpretation of law and Notification, we consider that it would be sufficient if ....