2015 (4) TMI 454 - AT - Central Excise

Supply of circuit breakers, control panels and relays along with mandatory spares under International Competitive Bidding (ICB) - whether the appellants are eligible for exemption Notification No. 6/2006 dated 1.3.2006 - Held that - issue stands settled by the decision of this Tribunal in the appellant's own previous case and the Revenue has accepted the said order - Respectfully following the decision of the Tribunal in the appellant s own case, I set aside the order passed by learned Commissioner (Appeals) - Decided in favour of assesee.

Summary

Issues:
1. Cause title change application
2. Eligibility for exemption under Notification No. 6/2006

Cause Title Change Application:
The appellants filed a miscellaneous application for changing the cause title from Areva T&D India Ltd. to Alstom T&D India Ltd. and Schneider Electric Infrastructure Ltd. due to demerger. The Tribunal allowed the applications, directing the Registry to amend the cause title accordingly.

Eligibility for Exemption under Notification No. 6/2006:
The main issue in the appeals was whether the appellants were eligible for exemption under Notification No. 6/2006 dated 1.3.2006. The appellants supplied circuit breakers, control panels, and relays along with mandatory spares under International Competitive Bidding. The adjudicating authority demanded the amount equivalent to the credit availed on the mandatory spares and imposed penalties. The Commissioner (Appeals) upheld the orders. The Tribunal analyzed the issue and found that the exemption under the notification applied to goods supplied against international competitive bidding, including mandatory spares. Referring to a previous decision, the Tribunal concluded that the mandatory spares supplied against international competitive bidding were eligible for exemption. Consequently, the Tribunal set aside the impugned orders, allowing the appeals filed by the appellants based on the precedent and the principles of equity.

In conclusion, the Tribunal allowed the cause title change application and determined that the appellants were eligible for exemption under Notification No. 6/2006 for supplying goods against international competitive bidding, including mandatory spares. The decision was based on a previous ruling and considerations of fairness and policy alignment.