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TMI Blog2007 (6) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of exemption notification on the ground that the appellant, a subcontractor, has not participated in ICB - held that the contention of the department is not acceptable and benefit of exemption is allowed. - E/939 & 940/2006 - 636-637/2007 - Dated:- 6-6-2007 - Present : Dr. S.L. Peeran, Member (Judicial) Shri T.K. Jayaraman, Member (Technical) Order per :- T.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplied any goods directly to international competitive bidding. The Adjudicating Authority confirmed a demand of Rs. 1,82,53,464/- towards the Central Excise duty payable on the goods cleared to BHEL under Section 11A of the Central Excise Act, 1944. Interest under Section 11AB was demanded. Penalty equal to duty demanded was imposed under Section I1AC of the Central Excise Act, 1944. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India." It is not in dispute that the goods imported for supply to Mega Projects are entitled to whole duty exemption under Customs Tariff Act. The next thing to be exam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verything. There is always system of sub contractors. If we take a view that the goods cleared by sub-contractors are not entitled for exemption on the ground they are not the bidders, the very purpose of the Notification would be defeated because the main contractor will be having hundreds of sub-contractors in Mega Projects. In our view, inasmuch as the appellants had supplied the goods to M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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