2019 (6) TMI 1188

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....e Revenue, we note that the appellant was granted a contract dated 29/10/2009 from the Government of Syria for erection of a Thermal Power Plant in Syria. For fulfillment of the said project, the assessee procured various capital goods from Indian manufacturer, in terms of Notification No.42/2001-CE(NT) which provides exemption, subject to fulfillment of certain conditions. One of the conditions annexed to the said Notification is that such duty free procured material would be exported by the assessee within a period of six months from the date of procurement of the goods or within such extended period as the appellant's jurisdictional Central Excise Authorities may allow. 2. Till 11/06/2012 the appellant was procuring the goods from Ind....

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....e present proceedings stands initiated against the appellant by way of issuance of a show cause notice dated 30/09/2015 raising demand of duty of Rs. 76,86,315/-. The same stands culminated into the present impugned order passed by the Original Adjudicating Authority confirming the demand alongwith confirmation of interest and imposition of penalty of Rs. 19,21,580/- under Rule, 25 of Central Excise Rules, 2002. The said order of the Original Adjudicating Authority stands upheld by Commissioner (Appeals) and hence the present appeal. 5. Learned advocate appearing for the appellant submits that the duty free procured goods were being regularly exported by them to Syria, thus reflecting upon their entitlement to the said Notification. Howe....