2012 (9) TMI 671

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....ration of India, a Government of India undertaking, engaged in establishment of Power Grid Stations throughout India. The said Corporation had floated open tender for the supply of equipments and materials for sub-station package for extension of 400 KV Agra-Bhiwadi-Moga sub-stations associated with Northern Region Strengthening Scheme approved by the Government of India. This project was financed by Asian Development Bank. M/s. Bharat Heavy Electricals Ltd. (BHEL) had been awarded contract against the open bidding for supply of equipments and materials for the above mentioned project being executed by Power Grid Corporation of India. The appellant company is one of the their sub-contractor. The goods had been supplied by the appellant to t....

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....me of clearance, the certificate issued by the project authority did not mention their name and even the amended certificate mentioned the name of M/s. Modern Industries Ltd. and not the name of M/s. Modern Insulators Ltd. On this ground, the duty exemption under Notification No. 108/95 Central Excise in respect of supply made by the appellant to the Power Grid Corporation of India Ltd. was disallowed by the Additional Commissioner vide order dated 18-5-2010 by which he also confirmed the duty demand of Rs. 26,67,700/- along with interest against the appellants and imposed penalty of equivalent amount under Section 11AC. On appeal against the above mentioned order, the Commissioner (Appeals), vide order-in-appeal dated 29-11-2010 dismissed ....

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....that this is not a case for waiver from the requirement of pre-deposit. 5. We have carefully considered the submissions from both sides and perused the records. The only ground for denying the duty exemption under Notification No. 108/95-C.E. to the appellants is that the Certificate dated 20-9-2007 issued by the Project authority of Power Grid Corporation of India did not mention the appellant's name as a sub-contractor/supplier and that even though by amendment dated 6-6-2008 to the certificate, the name of "M/s. Modern Industries Ltd." was added as a sub-contractor, this amendment does not help the appellants as the appellants name M/s. Modern Insulators Ltd. was not there. We do not find any merit in this plea as in respect of l....