2024 (6) TMI 490

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....-II Commissionerate wherein the Ld. Commissioner has confirmed the demand of Central Excise Duty amounting to Rs.60,53,659/- (including cess) along with interest and imposed equal amount of duty as penalty. 2. The facts of the case are that the appellant manufactured excisable goods viz. components of bridge and bridge sections falling under Chapter 73 of the Central Excise Tariff Act, 1985 (5 of 1986). During the period 2005-06 and 2006-07, the appellant has cleared some of these goods without payment of duty, by availing the benefit of exemption under Notification No. 06/2002-C.E. dated 01.03.2002 as amended and Notification No. 06/2006-C.E. dated 01.03.2006 as amended. As per Sl. No. 91 of Notification No. 06/2006-C.E. dated 01.03.200....

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....in the said exemption notifications. 3. Accordingly, a Show Cause Notice dated 07.04.2010 was issued to the appellant demanding Central Excise Duty amounting to Rs.60,53,659/- (including cess) along with interest and penalty. 4. The said Notice was adjudicated and the demands raised in the Notice, along with interest and penalty, have been confirmed vide the impugned order. 5. The appellant submits that they have submitted the Project Authority Certificate along with the certificate issued by the Joint Secretary to the Government of India before the jurisdictional Assistant Commissioner of Central Excise, Howrah Division, vide letters dated 30.03.2005, 30.04.2005 and 09.03.2006, requesting to allow them to remove the excisable good....

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.... the appellant to supply the goods required to execute the contract awarded to them by M/s. NTPC. Thus, the goods supplied by the appellant are meant for execution of the work order awarded to M/s. NTPC under international competitive bidding. Accordingly, we observe that the excisable goods manufactured and supplied by the appellant are eligible for clearance without payment of duty as per the Notifications No. 06/2002-C.E. dated 01.03.2002 as amended and Notification No. 06/2006-C.E. dated 01.03.2006 as amended. 8.1. We observe that the appellant has approached the jurisdictional Assistant Commissioner requesting to allow them to remove the excisable goods without payment of duties under Notification No. 06/2002-C.E. dated 01.03.2002 a....

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....st and imposing penalty does not arise. 9. In view of the above discussion, we set aside the impugned order on the ground of limitation and allow the appeal filed by the appellant with consequential relief, if any, as per law. ( Operative part of the order was pronounced in open court ) ============= Document 1 Office of the 41. Commissioner, Central Exist Homa Central Diva. , Clive Row (Stu joor) Cal- C.NO (30)14/Misc./Exempt/Tech/HCD/2005/2584 To M/s. Steelmet Bridge Bearings Pvt.Ltd., 235/2, 3epin sehari Ganguly Street, 5th floor, Kolkata-760012, Dear Sirs, Date: 16-05-2005 Sub: Clearance of goods under Exemption Notification No. 6/2002-CE at.1.3.02 as amended by Notifn.No.48/2004- CE ....