2013 (12) TMI 220

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....an, Sr. Advocate, Sri Agnibesh Sengupta, Advocate & Sri C.M. Ghorawat, Advocate For the Respondent: Shri S. Misra, Addl. Commr.(A.R.) ORDER Per DR.D.M. MISRA This is an application filed seeking waiver of pre-deposit of duty of Rs.1.45 crores and equal amountof penalty imposed under Section 11AC of CEA, 1944. 2. At the outset, the Ld. Sr. Advocate Shri J. P. Khaitan has submitted th....

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....vocate submitted that the adjudicating authority has erred in not considering the fact that the fabricated structures supplied by them to various mega power projects were used as components and parts of the said projects. For example, the fabricated items supplied to M/s. Bharat Heavy Electricals Ltd. in respect of their Kuderma Thermal Power Projects, were used as parts and components of boilers.....

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....3. The Ld. A.R. for the Revenue reiterated the findings of the Ld. Commissioner. 4. Heard both sides and perused the records. We find that the fabricated items manufactured by the Applicant are undisputedly supplied to various mega power projects and used in such projects. The only dispute for denial of the benefit of Notification No. 6/2006 CE dt. 01.03.2006 is that the fabricateditems supplie....