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TMI Blog2012 (6) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... /2002 does not provide any condition that the benefit is available subject to the provisions of the Exim Policy. Pre-deposit of duty, interest and penalties is waived for hearing of the appeals. stay petitions allowed. - E/1396 to 1400/11 - M/279/12/EB/C-II - Dated:- 29-2-2012 - S S Kang, Sahab Singh, JJ. For Appellant/Respondent: Mr P N Das, Commissioner (AR) For Respondents/Appellant: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification 6/2006. A show-cause notice was issued to the applicant in July 2010 demanding duty for the period 2006 to 2007 by denying the benefit of the Notification on the ground that the applicant suppressed the material facts with intent to evade payment of duty. In the show cause notice the provisions of Import-Export policy were not invoked to submit that Jindal Power Ltd. was not entitled for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst Schedule to the Customs Tariff Act, 1985 and the additional duty leviable under Section 3 of the customs Tariff Act when imported into India. 6. The applicant submitted that as per the provisions of Customs Notification 21/2002 , all the goods required for setting up of any Mega Power Project so certified by an officer not below the rank of a Joint Secretary to the Government of India in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods without payment of duty, therefore, the conditions of Notification 6/2006-CE are not fulfilled, hence the demand is rightly made. The Revenue also submitted that clarification was sought from Jindal Power Ltd. whereby Jindal Power Ltd. clarified that the certificate under clause 8.2(g) of Chapter 8 of the Exim Policy, the contention is that in view of this clarification as the conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rank of a Joint Secretary to the Government of India in the Ministry of Power. Further, we find that the Customs Notification 21/2002 does not provide any condition that the benefit is available subject to the provisions of the Exim Policy. In absence of such condition, we find prima facie case on merits as well as on time-bar in the contention of the applicant. In view of the above, pre-deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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