2019 (4) TMI 1589

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....lters under Tsunami Reconstruction Project in Andaman & Nicobar islands. A show cause notice was issued to them demanding central excise duty on the goods manufactured by them since they are marketable goods. The goods in question were also seized and provisionally released to the appellant. It was also proposed to confiscate the seized goods under Rule 25 of Central Excise Rules, 2004. It was further proposed to recover interest and impose penalty under section 11 AC of the Act. 3. Ld. DR submits that appellant herein has not obtained the registration from Central Excise Department but they were manufacturing and clearing certain steel structures falling under Chapter Heading 7308. The department received information, investigated the m....

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....6. In this case, the site of work is Andaman & Nicobar Islands and the goods are fabricated thousands of miles away in Visakhapatnam. Therefore, we find no force in the argument of the appellant that they are entitled to the benefit of this exemption notification. The appellant has also claimed that they are entitled to the benefit of exemption notification No. 32/2005-CE, dated 17.08.2005 which provided for exemption for cement and steel used in the construction of houses in Tsunami affected areas of Tamilnadu, Andhra Pradesh, Kerala, Pondichery and Andaman & Nicobar Islands. A perusal of this exemption notification also shows that this exemption was available to voluntary organisations, NGOs etc. but even this exemption notification requi....