1999 (1) TMI 147

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..... ndents. [Order per : Gowri Shankar, Member (T)]. Application E/3047/98 is for waiver of deposit of duty of Rs. 53.91 approximately of M/s. Asian Tech Ltd. fine of Rs. 5.00 lacs towards redemption of plant and machinery order to be confiscated and penalty under Section 11AC equal to the duty. 2. Application E/3048/98 is for waiver of deposit of duty of Rs. 46.50 lacs on M/s. Geo-Tech Fo .....

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..... ntends that at the relevant time Notification 36/94 was in force, which exempted from duty goods falling under Heading 68.07 of the Tariff manufactured at the site of construction of buildings for use at such site. This Notification was amended on 16-3-1995 by Notification No. 51/95. The effect of the amendment was to exempt from duty goods manufactured at the site of construction for use in const .....

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..... oration Ltd. does not have anything to in it suggest that the amending notification is clarificatory of the earlier one. It merely says that the notification have been issued. The fact that the goods were manufactured in pursuance of contract for bridges, buildings does not impinge upon their liability to duty and the case law cited extensively is entirely relevant. We are also not of the view pri .....

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