TaxTMI 
TaxTMI 
2025 (7) TMI 2031
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....R) for the Respondent PER : D.M. MISRA These five appeals are filed against respective Orders-in-Original/Orders-in-Appeal passed by the Commissioner of Central Excise, Bangalore. Since the issue involved in the present appeals are common, these are taken together for hearing and disposal. 2. Narrating the facts in brief in Appeal No. E/3485/2012, which are more or less common to other appeals except marginal variations would suffice the purpose of understating the common issues involved. In the said case, the appellant is a manufacturer of motor vehicles such as Tractors, Trailers, Tippers etc. They had cleared 15 Nos. of Tippers to one M/s. KNR Constructions Ltd. availing the benefit of Notification No. 108/95-CE dated 28.08.1995....
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.... support, he has referred to the following judgments: i. Schwing Stetter (I) Pvt. Ltd. Vs. CCE & ST, LTU, Chennai - 2018 (364) E.L.T. 653 (Tri.-Chennai) ii. M/s. Tata Motors Limited Vs. CGST & CE, Jamshedpur - 2023 (7) TMI 192 - CESTAT KOLKATA iii. L&T Construction Equipment Ltd. Vs. Principal Commissioner, Central Tax, Bangalore - 2023 (11) TMI 56 - CESTAT Bangalore 3.1. He has further submitted that the appellant had complied with all the conditions of the Notification. Even though the supply of the goods were to the contractors who executed the project, financed by the World Bank; it is well settled now by various judgments of the Tribunal which have been affirmed by the Hon'ble Supreme Court and Madras High....
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....om the knowledge of the Department and the exemption Notification No. 108/95-CE dated 28.08.1995 has been availed by the appellant on the basis of certificate issued by Project Authority from time to time and the clearance of Tippers and Tractors by availing the said Notification is declared in the monthly ER-1 returns. In support, they referred to the judgment in the case of J.K. Spinning and Weaving Mills Ltd. and another Vs. Union of India and others - 1987 (32) E.L.T. 234 (S.C). Also, personal penalty on the appellant cannot be imposed as the issue relates to interpretation of law. 4. Learned AR for the Revenue reiterated the findings of the learned Commissioner (Appeals). 5. Heard both sides and perused the records. The undispute....
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....laiming the benefit of Exemption Notification 108/95 dated 28.08.1995. Notification 108/95 grants exemption to all goods required for execution of the projects financed by international organizations like World Bank, Asian Development Bank etc. To claim the exemption, the manufacturer has to obtain a certificate from the head of the Project Implementing Authority, countersigned by an officer not below the rank of Joint Secretary to the Government of India or Principal Secretary or Secretary to the state Government, to the effect that the goods are required for execution of the project, which has been approved by the Government of India. The Appellant has got the certificates and hence they fulfilled the condition stipulated in the Notificat....