2024 (10) TMI 5

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....re engaged in the manufacture of Petroleum Oil based product namely Transformer Oil amongst others.M/s. Costal Gujarat Power Limited (CGPL), Mundra, Kutch, who are setting up Ultra Mega Power Project of 5 units having 800MW each totalling to 4000MW at Kutch, had placed an order on M/s BHEL for setting up of the said project at Mundra and the appellants are subcontracted for supply of 'transformer oil'.During the period February 2011 and March 2011, the appellant supplied Transformer Oil to an Ultra Mega Power Project of M/s Coastal Gujarat Power Limited.M/s CGPL have provided the appellants the following documents : Certificate dated 14-10-2008 signed by the Chief Engineer of the Central Electricity Authority certifying that the project i....

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....cordingly, Show Cause Notice bearing F. No. V(Ch-27)3-69/Dem/Div-II/2013-2014 dated 13-12-2013 proposing to deny the benefit of Notification No. 6/2006 - CE dated 01-03-2006 under Sr. No. 91A and demanding excise duty of Rs. 17,05,265/- for clearances made during the period Feb-2011 to Mar-2011. 1.3 The Additional Commissioner vide Order-In-Original 45/DEM/SILVASSA/ADC/2014-2015 dated 27-03-2015 has confirmed the demand of duty by denying the benefit of notification and levying equal amount of penalty. Further, he has also imposed the personal penalty of Rs.1,75,000/- on Shri A.N. Kashid, deputy general manager of the appellant. The Commissioner (Appeals) vide OIA no. CCESA-SRT(APPEALS)/PS-303- 304/2017-18 dated 11-12-2017 has upheld the O....

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.... E.L.T. 23 (S.C.). INDIAN TOBACCO ASSOCIATION 2005 (187) E.L.T. 162 (S.C.) M/S. KEC INTERNATIONAL LIMITED 2022 (11) TMI 945 - CESTAT NEW DELHI SURCOAT PAINTS (P) LTD. 2008 (232) E.L.T. 4 (S.C.) SUNTRACK ELECTRONICS (P) LTD 2003 (156) E.L.T. 163 (S.C.) CONTINENTAL FOUNDATION JT. VENTURE 2007 (216) E.L.T. 177 (S.C.) PAHWA CHEMICALS PRIVATE LIMITED VS. COMMISSIONER OF C. EX., DELHI [2005 (189) E.L.T. 257 (S.C.)] ANAND NISHIKAWA CO. LTD. VS. COMMISSIONER OF CENTRAL EXCISE APPEAL, MEERUT [2005 (188) E.L.T. 149 (SC) M/S. BHANU IVRCL ASSOCIATES V/S. COMMISSIONER OF C.EX., HYDERABAD - I 2006 (194) E.L.T. 460 (TRI. - BANG.) M/S JYOTI STRUCTURE LTD. V/S. COMMISSIONER OF C.EX. RAIPUR 2013 (288) E.L.T.235 (TRI. DEL). M/S. ....

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....today, ld. Counsel for the assessee and the ld. AR for Revenue agree that the issue is covered in favour of the assessee and consequently, the assessees' appeals must be allowed and Revenue's appeal rejected. 3. Duty exemption is provided by Notification No. 6/2006-C.E., dated 1-3- 2006 from duties of Customs and the additional duty leviable under the First Schedule of the Customs Tariff Act, 1975 and Section 3 of the Customs Act, 1962, respectively, in respect of goods imported into India which are required for setting up any Mega Power Project i.e. an interstate thermal power plant of a capacity of 1000 MW or more or an interstate hydel power plant of a capacity of 500 MW, subject inter alia to condition No. 86 of the Notification; nam....

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....fied all the eligibility conditions, such as, the goods covered by the Certificate issued by the authorities specified within the Notification. The only objection of the Revenue is that the goods were supplied to a projects comprising two Power Plants of 600 MW capacity each. But we find that combined capacity of the power plant at Salaya implemented by Essar Power Gujarat Limited, was 1200 MW. To this effect, the Certificate issued by the Ministry of Power dated 08.02.2010, has certified as follows : "Certified that the Salaya Power Project being set up at Jamnagar, Gujarat by M/s Essar Power Gujarat Limited is a thermal power plant of capacity of 1200 MW." 7. We further note that similar dispute has been decided in favour of the ass....