9911796707
TMI Blog2010 (1) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2,77,378/- has been demanded on electrically operated cranes and spares cleared by the appellants under claim for exemption of excise duty under Exemption Notification No. 3/2004-C.E., dated 8-1-2004 on the ground that the appellants are not eligible. Further, interest also has been demanded and penalty equal to duty has been imposed under Sec. 11AC of the Central Excise Act, 1944. 2. Heard bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants have produced the certificate of the District Collector, we find that the cranes have been used for setting up a 2 125 MW Power Plant at Barsingsar. For this purpose, water carrier system was to be made from IGNP Canal to Thermal Power Plant. The name of the work also shows that there would be Pumping Stations and Surge Tanks for this purpose, whereas, the Notification provides for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of a certificate issued by the District Collector, we consider that as regards the penalty, the appellants have made out a strong case that the same could not have been imposed. In view of the fact the matter involves interpretation of law and Notification, we consider that it would be sufficient if the appellants deposit an amount of Rs. 1.5 lakhs on or before 28-2-2010 and report comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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