TaxTMI 
TaxTMI 
2013 (11) TMI 1173
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....facturer of Pre-Stressed Concrete (PSC) pipes. The applicant supplied such pipes for execution of 7 different projects of Tamil Nadu Water Supply and Drainage Board (TWAD). The contract terms envisaged supply of pipes at fixed price inclusive of all taxes and duties irrespective of any variation in taxes or duties. After supply of pipes in one of the contracts there was an exemption from excise du....
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....ption into account. However, in a few cases there was some delay in getting the certificates from the District Collectors. Since the supply of pipes were to be made as per time schedule agreed to, the applicant initially made certain clearances for each of the projects on payment of excise duty to avoid any delay in supply of material while waiting for the certificate from the concerned District C....
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....al before the Tribunal along with an application for waiver of pre-deposit of dues arising from the impugned order. 2. Arguing for the applicant the learned counsel for the applicant submits that because of the proceedings initiated by the authorities, the TWAD Board has withheld payment of more than one crore rupees which payment is due to them and corresponds to the amounts sought to be represe....
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....sting for pre-deposit. 3. Opposing the prayer, the learned AR for Revenue submits that there are decisions of the Tribunal that Section 11D has a self-contained mechanism for recovery of amounts collected as excise duty and for that purpose Section 11D does not provide any time limit. He relies on the evidences as listed by the Commissioner in paragraphs 51 to 54 of his order which lists internal....