TaxTMI 
TaxTMI 
2021 (6) TMI 670
X X X X Extracts X X X X
X X X X Extracts X X X X
....he saddling of duty liability, amounting to Rs. 3,12,861, under section 11A of Central Excise Act, 1944, along with interest thereon under section 11AB of Central Excise Act, 1944, and imposition of penalty of like amount under section 11AC of Central Excise Act, 1944 by the original authority that was upheld in impugned order-in-appeal no. PII/RKS/5/2012 dated 2nd January 2012 of Commissioner of Central Excise (Appeals), Pune-II. 2. The monetary stake in the outcome of this dispute notwithstanding, the gravitas of the proposition espoused in the orders of the lower authorities compels an elaborate evaluation on our part. More so, as the disposition of the impugned goods has not been considered relevant in the proceedings which have been....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ary 2006 and no. 5500005804 dated 30th December 2009 in fulfillment of orders from M/s Clough Engineering Ltd and M/s Paramount Ltd awarded by 'international competitive bidding' for deployment in petroleum exploration project. The benefit of notification no. 6/2002-CE (at serial no. 301) dated 1^st March 2002 and no. 6/2006-CE (at serial no. 91) dated 1st March 2006, availed for exemption of Rs. 3,02,977 and Rs. 9884 respectively, was sought to be denied in proceedings initiated by the original authority for not having furnished documentation evidencing eligibility for such exemption which culminated in confirmation of demand and imposition of penalty that was upheld by the first appellate authority leading to the present appeal. 5. Acc....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Act when imported into India. As regards the Condition No. 29 refer to in Notification No. 21/2002, those conditions have been stipulated to be complied by the importers of goods and do not apply to domestic manufacturers. So long as the goods are exempt, the condition to be satisfied by the domestic suppliers is that they should be supplied under International Competitive Bidding which the appellant has fulfilled in these appeals. Therefore, we have to uphold the contention of the appellant and reject the contention of the Revenue.... ' in affirming the decision of the Tribunal in Kent Introl Pvt Ltd v. Commissioner of Central Excise, Nashik [2014 (301) ELT 84 (Tri- Mumbai)]is cited by her as ending the controversy once and for all. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... lines though the facts differed to the extent that some of the goods cleared without payment of duty had, admittedly, been mis-utilised and the Tribunal, based on those observations, immunized the supplier from being subjected to recovery proceedings. We, therefore, need not labour over the primacy of the decision relied upon by Learned Authorized Representative. 8. The scheme of exemption, intended to serve public interest by securing optimal deployment of goods and services for recovery of natural resources, enables exclusion of duties on compliance with prescribed conditions and procedures that are designed for ensuring the objective. The intent of enabling level playing field for domestic and international procurement is reflected i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....asy access; the role of a manufacturer is limited to supply which precludes direct access to such certification. While the intended deployment and procurement through 'international competitive bidding' is, doubtlessly, ascertainable at the premises of the importer, the prescribing of certificate to be furnished eliminates such repeated verification of the threshold eligibility for each clearance of imports. Likewise, the devolution of liability on the designated agency in the event of mis-utilization is to cover the contingency that sub-contractors, liable as importer, may not be easily traceable subsequently. These procedural stipulations are facilitative measures that substitute for more burdensome verifications of threshold eligibility ....