2008 (9) TMI 765 - AT - Central Excise

Summary

Issues:
1. Appellant's compliance with Notification No. 108/95-C.E. dated 28-8-1995 for duty exemption on Bitumen.
2. Allegations of non-compliance by the Revenue.
3. Justification for invoking the longer period for confirmation of duty.

Analysis:

Issue 1:
The appellant, a PSU, cleared Bitumen under Notification No. 108/95-C.E. without duty payment for World Bank-funded projects. The Revenue alleged non-compliance due to goods not directly moving from the Refinery to buyers, improper certificate countersigning, and suppression of facts. The Tribunal found the Show Cause Notice frivolous as Bitumen did not physically move to the Terminal, which handled marketing only. Appellants informed the Range Officer before clearance, no suppression occurred, and all removals were certified. The Tribunal concluded the denial was baseless, benefitting a PSU under an exemption Notification.

Issue 2:
The Revenue appealed the partial confirmation of duty under the extended period, claiming contradictory findings on suppression. The Tribunal, having set aside the impugned order in the appellant's favor, dismissed the Revenue's appeal for lack of merit, as the impugned order was overturned.

In conclusion, the Tribunal upheld the appellant's entitlement to duty exemption under the Notification, refuting Revenue's allegations of non-compliance. The Tribunal also dismissed the Revenue's appeal due to the impugned order being overturned in the appellant's favor.