2011 (9) TMI 856

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....i R.K. Singla, JCDR, for the Respondent. ORDER This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of duty of Rs. 63,49,514/- and equal amount of penalty. The demand of duty is on dumpers manufactured and supplied by the assessee to a construction company for execution of a World Bank-funded project. At the time of clearance of these dumpers, t....

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....009 requiring the assessee to pay central excise duty on the dumpers in question, with interest thereon, and also holding them liable to pay penalty. The amendment to the notification was to the effect that the benefit of exemption would not be available if the goods brought to the project site were withdrawn by the supplier or the contractor. The show-cause notice noted that the dumpers were with....

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....s, the appellant was eligible for exemption under Notification No. 108/95-C.E., ibid. The assessee, apparently, had no doubt regarding their eligibility. The show-cause notice was issued in the light of the aforesaid amendment brought to the said notification on 1-3-2008. This show-cause notice, however, did not allege that the withdrawal/diversion of the dumpers by the construction company upon c....