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TMI Blog2016 (6) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... and speaking order within three months from the last date of hearing. - Matter remanded back. - E/00151/2005 - Final Order No. 40796/2016 - Dated:- 11-5-2016 - Shri D. N. Panda, Judicial Member and Shri V. Padmanabhan, Technical Member For the Appellant : Shri M. Kannan, Adv. For the Respondent : Shri L. Paneerselvam, AC (AR) ORDER It is submission on behalf of the appellant that for the mere fact that the goods have been directly sent to the project and invoices were in the name of the principal contractor, although such goods were supplied by sub-contractor on account of principal contractor for use in the project, there was denial of exemption of excise duty on such goods for which appellant is aggrieved. The projec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tranger to the project. Appellant was not recognised by the funding agency. Therefore, the order of the authority below should not be interfered. 5. Heard both sides and perused the records. 6. We make it clear that the event of levy in the excise jurisprudence is manufacture. If manufacture of excisable goods has occurred in India and declared by Tariff Act to be dutiable as well as such goods marketable, that shall be liable to duty. While levying the duty, Government in public interest grants exemption to certain goods to serve public purpose. The goods in question were exempted from the levy of the duty, if used in the project funded by specified agencies. The present appellant was supplier of the goods to the principal agency w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Hon ble Madras High Court in the case of Caterpillar India Pvt. Ltd., (supra) and most particularly para 8 thereof, which reads as under : - 8 . We do not find any justifiable ground to interfere with the order of the CESTAT based on a factual finding and there was no material placed by the Revenue on the allegations of the possible misuse of the goods for unintended purposes by the sub-contractors. Secondly, being the beneficial Notification issued in public interest and the project itself being executed fully by the Contractors as per the directions of the Project Implementing Authority, the fact that the machineries were not given directly to the project implementing authority but given to the agency executing the work in fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (1) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957). Thus with all the conditions satisfied, the beneficial Notification applies to the case on hand. In the circumstances, we do not find any justification to introduce any condition or read in a restrictive manner. Consequently, the Revenue s appeal fails and hence, the same is dismissed. No costs. Learned Authority shall also have the benefit of reading the apex court s judgment in Dalmia Dadri Cement Ltd., (supra) 10. The appellant is directed to make an application before the adjudicating authority by 27 th May, 2016, praying for fixing the date of hearing. Once such an application is filed, the authority shall fix the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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