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TMI Blog1992 (6) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... of pre-deposit of duty of Rs. 1,23,17,867.52 and penalty of Rs. 8,00,000 under the respective impugned orders appealed against. 3. Shri Chander Kumar, the learned counsel for the petitioner, submitted that the petitioner manufactured and cleared cement coated steel pipes for Cauvery Water Supply Project III in favour of Bangalore Water Supply and Sewage Board and the goods were actually manufactured at the state of the Bangalore Water Supply and Sewage Board and out of the raw materials supplied by them. It was submitted that in respect of the fabrication of the aforesaid goods for the period 19-1-1990 to 7-8-1990 covered by petition No. 181/92 a show cause notice was issued on 6-2-1991 and in inspect of petition No. 841/92 for the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... airman of the Customs and Excise Board, detailing the circumstances and seeking Governmental intervention for the grant of ad hoc exemption for the project in question. Finally, on 27-8-1990 the Chief Minister of Kanaataka sent a communication in this regard to the Finance Minister, Government of India, and thereafter on 22-2-1991 the Government of India, Ministry of Finance issued an order No. 6/91 in exercise of the power under Section 5A(2) of the Central Excises Salt Act, 1944 granting exemption from payment of duty of excise for this project. The learned counsel submitted that in the aforesaid factual background and in the teeth of the statutory order No. 6/91 cited supra the question of levy of excise duty does not arise at all. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and the Central Government at the level of various official Departments apart from discussions with a view to get an ad hoc exemption for the project in the public interest as the purpose of the project was to take drinking water from Cauvery reservoir to the city of Bangalore. We have gone through the order No. 6/91 of the Government of India dated 22-2-1991 issued under Section 5A(2) of the Act. We would like to note at the outset that this is not a notification simpliciter as is normally the case but a special order issued by the Central Government in the public inlerest for a special purpose under circumstances of an exceptional nature and it would be apposite at this context to extract the order in question as the contents of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned in para 1 above and in exercise of the powers conferred in Section 5(A)(2) of the Central Excises and Salt Act, 1944, and being of the view that it is so required in public interest hereby exempt all excisable goods falling under Chapter 68 or 73, fabricated at the fabrication shops of Khoday Engineering Works and M/s. FACT Engneering Works Cochin erected at Thorekadanahalli and at Jakkasandra, Bangalore which are required by and supplied to Bangalore Water Supply and Sewage Board in connection with the execution of the Cauvery Water Supply Scheme from the whole of duty of excise leviable thereon. 3. This order is valid upto 31-3-1992. Sd/........ (A.N. SHARMA) UNDER SECRETARY TO GOVT. OF INDIA. To 1. Collector of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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