2013 (9) TMI 1154

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....ench, the following issue : Whether as per Condition No. 40(a) of the Notification No. 21/2002-Cus. (Sl. No. 230) MMRDA is Road Construction Corporation under the control of the State of Maharashtra or not? This reference was made in Customs Appeal Nos. 967-968/2009-Mum. pending adjudication before West Zonal Bench at Mumbai. 2. The appellant had preferred the aforesaid appeal against an adjudication order which negated their claim to the benefits under Notification No. 21/2002 (Sl. No. 230), as a consequence the adjudication order was passed directing confiscation of the imported machinery and demand of duty and interest together with penalty on the appellant firm and penalty on the other appellant, the Managing Director. The....

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.... reference to the Larger Bench was made on the premise that there is a conflict between the judgments in Patel Engineering Limited (supra) and Shreeji Construction (supra), as the aspect of the MMRDA is a road construction corporation. 6. We have carefully perused the judgments in Patel Engineering Limited and Shreeji Construction. We notice that the issue whether MMRDA is a road construction corporation was not in issue in Patel Engineering Limited. The appellant/ assessees in Patel Engineering Limited had clearly asserted that the issue whether MMRDA is a road construction corporation is not in dispute and that Revenue does not dispute the status of MMRDA as a road construction corporation [Paras 4(b) and (c) of the reported judgm....

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....thority and confirmation thereof, by the Commissioner (Appeals), was. unsustainable. In the circumstances, the Tribunal was invited to and proceeded to answer the disputed issue as to whether MMRDA was a road construction corporation. Shreeji Construction on a careful and detailed analysis of the constitutive and organisational architecture of MMRDA clearly held that this body is not a road construction corporation. This conclusion is the distillate of a critical analysis of the statutory origins, character and the generic statutory functions consecrated to MMRDA. 8. In the circumstances, there is no conflict between the judgments in Patel Engineering Limited; and Shreeji Construction. The only decision of the Tribunal where a prono....