2013 (2) TMI 542

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....ndal: Heard both sides. 2. By the impugned order, Notification No.6/2006-CE dated 1.3.2002 Sl. No. 91 read with Notification No.21/2002 dated 1.3.2002 Sl. No.400 was denied therefore duty demand of Rs.10,18,31,467/- has been confirmed against the applicant along with interest and penalty of Rs.1,01,83,150/- under Rule 25 of the Central Excise Rules, 2002. Against the impugned demands, the ap....

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....n Certificate was issued by the concerned authority in which it was mentioned these plants are expansion of Mega Power Plants. 3. Ld. Counsel appearing for the applicants submitted that the certificate is issued by the Joint Secretary, Ministry of Power, Government of India has clearly certified these are new Power Plant. 4. On perusal of the records, we find that all though initially the ce....