9911796707
TMI Blog2003 (9) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated 15-9-92 exclusively for the benefit of the respondent, State Electricity Board, for importing coal for their thermal plant power stations in the State of Tamilnadu at Ennore, Mettur and Tuticorin. The contention raised by the Revenue in these stay applications, appeal and the written submission are that the terms of notification which laid down import of good quality coal has not been satisfied inasmuch as that the notification envisages for import of good quality coal into India. In the absence of standards/specifications for good quality coal in the Notification 72/92, the coal imported must satisfy the standards specified in the contract entered by TNEB with the supplier, in order to extend the benefit of the said notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication granted to the TNEB should be honoured and they are entitled to the refund of the amount. He submits that he has no objection for the appeal being heard out of turn provided an interim order be passed to the Commissioner not to stay the refund of the amounts. He has also filed written submissions in the form of counter statement to the stay applications. It is submitted that the notification does not lay down any specification and the only way to resolve to the controversy is the one adopted by the Commissioner in comparing the indigenous item with the imported one. The imported one has more calorific value and the purpose of the notification was to keep the regular supply and build-up a reasonable buffer stock of good quality coal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... generation of power in thermal power stations in the State of Tamilnadu. The third paragraph, operative portion which grants ad hoc exemption under sub-section (2) of Section 25 of the Customs Act, 1962 read with sub-section (4) of Section 111 of the Finance Act, 1992 (18 of 1992), and states that the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts a quantity of 2 million tonnes of coal falling under the Heading 27.01 of the First Schedule to the Customs Tariff Act, 1975 to be imported by the Tamilnadu Electricity Board for supply to thermal power stations in Tamilnadu. The Commissioner has examined the issue in great detail and have found that the notification has to be strictly const ..... X X X X Extracts X X X X X X X X Extracts X X X X
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