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2012 (11) TMI 561

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..... [Order]. - CM 2225/2012 in CEAC 3/2012, CM 2414/2012 in CEAC 4/2012, CM 2418/2012 in CEAC 5/2012, CM 2447/2012 in CEAC 6/2012 : Exemption allowed subject to all just exceptions. Application is disposed of. CM 2227/2012 in CEAC 3/2012, CM 2416/2012 in CEAC 4/2012, CM 2420/2012 in CEAC 5/2012, CM 2449/2012 in CEAC 6/2012 This is an application for condonation of delay of 82 days in refilling .....

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..... isfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under Section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on goods of the description given in the Table below, and that such goods were liable to duty of excise which was not being levied under Section 3 of the said Act according to the said pra .....

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..... said Table, subject to fulfilment of condition that the benefit under this notification shall not be admissible unless the unit claiming benefit in terms of this notification reverse the input credit, if any, taken in respect of inputs used in manufacture of such goods on which the said duty of excise was not levied during the aforesaid period in accordance with the said practice." 3. There .....

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..... t pre-fabricated components of different segments to be used in elevated viaducts or manufacture of rings for the tunnel, launching girders and trusses in respect of a project of the said Corporation at Delhi. Delhi Metro Rail Corporation Ltd. was carrying on construction all over Delhi as the Metro Rail was being constructed at different locations, spread all over. The construction site is not lo .....

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