2005 (9) TMI 163

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.... : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The appellants manufacture fabricated and galvanized transmission line towers and parts thereof. Initially exemption under Notification No. 108/95 dt. 28-8-1995 was claimed by the appellants on the ground that the impugned goods were to be utilized in a project funded by the World Bank. However, subsequently the World Bank declined to fun....

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....o payment of interest, the appellants had agreed that they were liable to pay interest. 2. The learned advocate appearing for the appellants, however, argues before us that the appellants are not liable to pay duty and interest on the ground of time-bar as the period in dispute is from March 2002 to July 2002 and the Show Cause Notice has only been issued in September 2003. 3. After consider....

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....justment of input duty credit and in refraining from imposing any penalty. However, since subsequently the condition of the notification has been violated in view of World Bank not funding the project, we are of the view that the duty amount voluntarily paid by the appellant has been rightly appropriated by the Adjudicating Commissioner. We are also of the view that if the condition of a notificat....