2017 (7) TMI 933

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....ellant. Shri M.R. Sharma, Authorized Representative (DR) - for the Respondent. ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 01/02/2012 passed by the Commissioner, Customs & Central Excise (Appeals - I), Jaipur. 2. Brief facts of the case are that the appellant is engaged providing in the manufacture of Hydel gates and parts thereof falling under C....

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....4/03/2011, wherein Rs. 1,21,322/- was confirmed as Central Excise duty and penalty of Rs. 25,000/- imposed on the appellant. On appeal, the Commissioner (Appeals) has upheld the adjudicated demand. 3. The learned Consultant appearing for the appellant submits that the condition No. 86 of notification No.21/2002-CUS has been fulfilled in as much as the appellant has procured the certificate from....

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....ubmits that learned Commissioner (Appeals) has also denied the benefit of exemption on the ground that the appellant was not registered under the project import classified under heading 9801. In this context, the submissions of the learned Consultant are that the said allegation has not been made in the show cause notice and thus the Commissioner (Appeals) has traveled beyond the scope of the noti....

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....(3) was not in existence, which was deleted vide Notification No.49/2006 dated 26/05/2006. Further, we find that condition No. 86 (b) (entry No.400) is required to be fulfilled in case of import of goods by the Central Public Sector Undertaking. The said condition does not have been any application with regard to manufacture of excisable goods within the factory. Thus, reliance placed by the learn....