9911796707
TMI Blog2013 (8) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... f out to be an importer – confiscation order of the Goods was erroneous. Stay application and waiver of pre deposit - assesseee has made out a strong prima facie case for pre-deposit of the amount of duty, interest and the penalty imposed – pre- deposit amount waived – decided in favour of assesse. - C /10569, 10655, 10725/2013 - M/12056 TO 12058/WZB/AHD/2013 - Dated:- 9-4-2013 - M V Ravindran And H K Thakur , JJ. For the Appellants : Shri Joseph Vellapally , Sr. Adv., Shri P M Dave, Adv . For the Respondent : Dr J Nagori , Addl. Commissioner (AR) Per: M V Ravindran: These Stay Petitions are filed for waiver of pre-deposit of the amounts as detailed below. SN Appellant Amounts 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo conditions and both the conditions are fulfilled by the appellant. He reads the Order-in-Original and submits that the adjudicating authority has mis -directed himself as to whether the high sea sales agreement entered by the appellant with other companies are real and genuine and whether the certificate issued would be vitiated due to such an agreement. It is his submission that the Government of India, Ministry of New and Renewable Energy, has given the certificate to the appellant as a person supposed to implement the project of solar power generation facility at Village Vadekhan , Taluka Upleta , Dist: Rajkot. He submits that the appellant has held himself as a owner as well as importer and is covered by the definition of importer un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No.1/2011-Cus. We find that there is no dispute as to the fact that the goods which were imported, benefit of Notification No.1/2011-Cus, was claimed in respect of solar power generation project or facility for solar energy plant to be set up in Gujarat. It is also undisputed that M/s APCA Power Pvt. Ltd. was project promoter/ developer and has applied for said certificate with Govt. of India Ministry of New and Renewable Energy. Their application was entertained by Govt. of India Ministry of New and Renewable Energy and approximate certificate was issued to them extending the benefit of Notification No.1/2011-Cus, which accept and acknowledges the fact that the goods are needed for solar power generation project or facility. If tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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