TaxTMI 
TaxTMI 
2019 (12) TMI 111
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....quivalent penalty and applicable interest confirmed by the learned Commissioner of Central Excise, Kolkata - III, ex-parte vide Order-in-Original dated 23.06.2016 which is under challenge in this appeal pertaining to the period 27.09.2010 to 30.09.2015. 2. Briefly stated the facts of the case are that the assessee has supplied Cable Tray with accessories falling under chapter heading 73 of the First Schedule to the Central Excise Tariff to various Thermal Power Projects during the period in dispute by claiming exemption from payment of central excise duty under Notification No. 6/2006-CE dated 01.03.2006 (serial no. 91) and subsequent Notification no. 12/2012-CE dated 17.03.2012 (serial no. 336), as were applicable during the impugned per....
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....arned Advocate, appeared for the appellant and Shri S.Mukhopadhyay, learned Authorized Representative appeared for the Revenue. 4. The learned Advocate submitted that the issue has already been decided in their favour by the Tribunal in case of Sarita Steels & Industries Ltd vs. CCE Visakhapatnam 2011 (264) ELT 313 (Tri-Bang). He also relied on the decision of the Tribunal in the case of Cords Cable Industries Pvt. Ltd. vs. CCE Jaipur 2016 (342) ELT 264 (Tri-Del) wherein it has been held that classification heading 9801 is not available in Central Excise Tariff and the same relates to project import and therefore, the denial of the excise exemption on the ground that goods cleared by assessee have not been classified by them under said ch....
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....der which exemptions have been claimed by appellants are subject to condition that the said goods, when imported into India, are exempted from payment of customs duty. In the instant case, since the goods have been supplied for setting up of Mega Power Projects, we find that the learned Commissioner in his adjudication order has not negated the submissions made by the appellant regarding the availability of the exemptions from customs duty. Had the said goods been imported from outside India, the same would have been eligible for exemption as 'projects import' as available under the aforesaid Notification 21/2002 (supra). We also note that in an identical case, as relied upon by the appellant in the case of Cords Cable Industries Pvt Ltd (s....
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....lfilment of conditions of the Project Import Regulation in case of Sarita Steels and Industries Ltd. reported in 2011 (264) E.L.T. 313 and Tribunal in that case allowed the exemption under Notification 6/2006-C.E., dated 1-3-2006 to the assessee. Reference can be made to another decision of the Tribunal in the case of Om Metals SPML JV Unit 2 v. CCE, Jaipur as reported in [2013 (298) E.L.T. 79 (Tri.-Del.)]. We, therefore, hold that appellants are eligible for exemption under Notification 6/2006-C.E., dated 1-3-2006 and accordingly set aside the impugned order and allow the appeal." We note that the entries in the Excise Exemption Notifications as availed by the assessee appellant in column No. (2) for reference of Chapter or heading speci....