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TMI Blog2011 (8) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... s falling under Central Excise Tariff Sub-Heading No.8544.00. The appellant claimed benefit under Notification no. 205/88 - C.E. dated 25.05.88 as amended by Notification no. 57/95. The said notification grants exemption from payment of central excise duty in respect of manufacture of wind mills, parts of wind mills and any specially designed devices which run on wind mills. As the appellant had received orders from various wind mill manufacturers for specially designed electrical cables, which were to be used in the manufacture of wind mills, the appellant filed a declaration under Rule 173-B of the Central Excise Rules, 1944 (hereinafter referred to as `the Rules') claiming nil rate of duty so as to avail benefit under the aforestated not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal which was dismissed. The Tribunal relied on its earlier order passed in NICCO CORPORATION LIMITED v. COMMISSIONER OF CENTRAL EXCISE, CALCUTTA, whereby an analogous issue was adjudicated and decided against the concerned assessee. Aggrieved by the said order dated 7.7.2005, the appellant has preferred the appeal before this Court. 5. The order passed by the Tribunal in NICCO CORPORATION LIMITED (supra) was appealed against in C.A. No 1118/2001 before this Court. This Court, vide its order dated 22.3.06 dismissed the appeal and held that insulated electrical cables designed for use in wind mills would not be eligible for exemption under notification no 205/88 as amended. The said judgment is now reported as Nicco Corporation Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment delivered in Nicco Corporation Ltd. v. Commissioner of Central Excise, Calcutta (supra) and submitted that the electric cables manufactured and supplied by the appellant were not so indispensable that without which the wind mills could not have been operated. He further submitted that for the reasons recorded in the order passed by the Tribunal, the appellant is not entitled to exemption. He further submitted that the order imposing penalty is also just and proper as the appellant deliberately did not pay excise duty payable by it. Thus, he submitted that the impugned order is just and proper and, therefore, the appeal deserves to be dismissed. 8. Two issues arise for adjudication in the present case: I. Whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Executive Director and Excise Clerk of the assessee company there was no other evidence pointing out any accusing finger at them in dealing with offending goods knowingly. A clear finding has been recorded by the Commissioner that it was difficult to hold that the appellant knowingly dealt with excisable goods which were cleared without payment of duty. Nor the department itself took it as a formal case of offence. 12. When we take into consideration the aforesaid facts and also the fact that the Commissioner himself found that it is only a case of interpretational nature, in our considered opinion, no penalty could be and is liable to be imposed on the appellant herein. 13. Therefore, in the facts and circumstances of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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