2016 (6) TMI 507

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....imhan, Advocate For the Respondent  : Ms. Neha Garg, DR ORDER Vide his impugned orders, lower authorities have confirmed total duty demand of Rs. 33,10,412/- along with confirmation of interest and imposition of penalty of identical amount. 2.  After hearing both the sides, it is seen that the appellants are working under a work order placed upon them by M/s. Vikram Sarabhai ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation which grants exemption to system and sub system of launch vehicle and system and sub system of satellite projects. Though, the appellant produced the requisite certificate, Revenue was of the view that in as much as the goods manufactured by the appellant were aluminum sheets and not specified item against Sl. No. 7, the benefit of the notification cannot be extended to them. Accordingly, th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....idered as the part of sub system of launch vehicle and should be extended benefit of the notification, the assessee appeal was allowed. However, subsequently the said decision was noted in the case of Ordnance Factory Vs. CCE Nagpur-2013 (295) ELT 600 (Tri-Mum) and it was held that the aluminum alloy rods, flats, billets involved in the said decision, cannot be extended the benefit of notification....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t disputed that the benefit was being claimed while producing the certificate from the requisite authority which were being placed before the authorities. It is also further seen that the earlier order of the Tribunal was in favour of the assessee. As such it can be reasonably concluded that the issue was debatable and arguable and might have led the assessee to a bonafide belief. Otherwise also w....