2017 (5) TMI 1076

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....t. ORDER The above appeal is filed against the order passed by the Commissioner (Appeals), who upheld the demand, interest and penalties thereby denying the benefit of exemption Notification No. 6/2006-CE dated 01.03 2006. 2.   The appellants are manufacturers of rubber sheet, rubber hoses and rubber pad. During the course of verification of ER-1 returns for the month of August, 2010 ....

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....rtificate the sub contractors including M/s ABB Ltd., were also included in the main contract. The department observed that appellants being sub-contractors were not eligible to claim exemption under Notification No. 6/2006-CE for the clearances made on sub-contract for the said mega power project. 3.   A show cause notice was issued to the appellants demanding duty of Rs. 52,448/- bein....

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.... Head, Finance and not CEO of the Project. He submitted that Sh. Subhashish Datta has signed the Project  Authority Certificate as he was holding the designation Group Head, Finance at that time. That, he has been authorised to issue the Project Authority Certificate which is made part of the amendment for the certificate. 5.   Against this Ld. AR Sh. Guna Ranjan submitted that the....