2019 (3) TMI 1177

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d such components without payment of duty claiming exemption in terms of Sl. No. 91 of the Central Excise Notification No. 06/2006-CE dated 01.03.2006 as amended, available for materials required for manufacture of goods to be supplied against International Competitive Bidding (ICB). 2.1 Pursuant to audit, the Department took the view that the appellants were eligible for the exemption. The tax amount, as pointed out by the Department, was paid up by the appellants along with interest. Subsequently, a Show Cause Notice was issued on 10.03.2014 inter alia proposing demand of an amount of Rs. 58,94,028/- with interest and imposition of penalties under various provisions of law. In adjudication, the Commissioner vide impugned Order dated 30....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ued by North Chennai Power Corporation; (iii) Based on this e-mail, the Audit party of the Department raised an objection with regard to the earlier clearances made by the appellant for the said Power Project during the period from August 2009 to March 2010. The jurisdictional Superintendent of Central Excise issued a letter dated inter alia demanding an amount of Rs. 48,01,407/- of such clearances. (iv) The Ld. Advocate takes us to page 68 of the Appeal Book to point out that the amounts had been paid up by the appellants and the same had been intimated to the Department vide letter dated 30.08.2010. (v) Nonetheless, after a gap of around four years, the Show Cause Notice was issued on 10.03.2014 proposing invocation of extended p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e matter and clearly found that it was a case of mis-declaration and hence, the extended period of limitation can very well be invoked. Ld. AR also drew our attention to paragraph 18 of that Order wherein the Commissioner has held that the assessee are not eligible for waiver of Notice under Section 11A(2B) of the Central Excise Act, 1944. 5. Heard both sides and have gone through the facts of the case. 6. From the facts on record it is very clear that the appellants and/or M/s. BHEL had, on more than one occasion, informed the jurisdictional Superintendent of Central Excise that the clearances of boiler components are being made without payment of duty in terms of Notification No. 06/2006-CE. The appellants therefore were very much u....