2014 (4) TMI 49

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....: Mr P N Das, Commissioner (AR) Per: S S Kang: 1. Heard both sides. 2. Common issue is involved. Therefore, these applications are being taken up together for disposal. 3. The applicants the applications for waiver of pre-deposit of duty of Rs. 2,10,81,29,744/-, interest and penalties. 4. The demand is confirmed after denying the benefit of Notification No. 23/2003-CE dated 31.3.200....

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....rd area. Under that scheme, the liability to pay VAT under the State Act is exempted. The unit is exempted from payment state tax liability. As the tractors are not exempted from payment of VAT under the State Act, therefore the benefit of Notification is wrongly denied. It is also submitted that VAT under the State Act is leviable at every point when tractors sold by the dealers sales tax is paid....

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....enefit of Notification No. 23/2003-CE. For ready reference, the relevant portion of the Notification is reproduced below:    "In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), the Central Government, being satisfied that it is necessary in the public interest so to do, h....

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....ty of excise leviable thereon under section 3 of the Central Excise Act as specified in the corresponding entry in column (4) of the said Table. Table Sr.No. Chapter or heading No. or sub-heading No. Description of Goods Amount of Duty Conditions (1 ) (2) (3) (4) (5) 1. Any Chapter All goods Duty of excise leviable thereon as is equivalent to the specia....