2019 (8) TMI 1234

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....L) Shri Bharat Raichandani, Shri Raymond George Advocate for the appellant Shri S Hasija, Superintendent (AR) for the respondent ORDER PER: C J MATHEW These appeals arising from order-in-appeal no. PKS/552-554/BEL/2010 dated 28th March 2011 of Commissioner of Central Excise (Appeals), Mumbai - III are challenges to the confirmation of demand of Rs. 17,90,141/-, arising from the denial of exem....

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....source to the ultimate storage facility. The third portion follows from the finding of ineligibility for exemption under notification no. 6/2006-CE dated 1st March 2006, which itself is contingent upon parallel provisions in notification no. 21/2002-CE dated 1st March 2002 intended to confer non-discriminatory treatment to goods manufactured in India and to those imported for execution of projects....

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....eligibility of appellant-company for exemption on goods supplied to M/s Bharat Earth Movers Ltd, which are, in turn, intended for Ministry of Defence is no longer res integra. This portion of the demand is, therefore, to be set aside. 5. It is seen from the rival contentions that, in relation to the exemption intended for water supply plants, the denial arose from the deficiency of the certificat....

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....as the condition prescribed in notification no. 06/2006-CE dated 1st March 2006, relating to supplies made in connection with the projects undertaken after international competitive bidding, is concerned, the limited contest is on conformity with the conditions in the notifications and that the certification insisted upon by the lower authorities is not mandated therein. It is also submitted that ....