9911796707
TMI Blog2016 (10) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... ted on Delhi MRTS Project. The Original Authority, after examining in detail, the background of DMRC’s claim with the Department of Revenue recorded that bus cannot be even by implication considered as “equipment” It was also recorded that if the intention is to include the bus for exemption, the same could have found place in the original list of items submitted by the DMRC for consideration before the issue of the exemption notification - buses for passengers cannot be considered as an “equipment” within the scope of Entry No.90 of the above said notification. The appellant’s claim for such exemption is not tenable. Imposition of penalty - Held that: - the penalties imposed on the main appellant as well as the Director of the DMRC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption and to recover the duty. The impugned order held that the appellants are not eligible for exemption claimed and central excise duty of ₹ 1,60,09,717/- was confirmed against them. Penalty equal to the said duty was imposed on the main appellant and a penalty of ₹ 50,000/- was imposed on the second appellant, who is the Director of the DMRC, Delhi. 2. Ld. Counsel for the appellant submitted that Sl.No.19 of the Notification No.6/2006-CE provides for full exemption from excise duty for all items of equipment including machinery and rolling stock procured by or on behalf of DMRC for use in their various projects. The condition to be fulfilled is that a certificate from the Chairman/Managing Director or Direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sts of items, for which exemption was sought by the DMRC. The Original Authority referred to the proceedings of the Empowered Committed on Delhi MRTS Project. The Original Authority, after examining in detail, the background of DMRC s claim with the Department of Revenue recorded that bus cannot be even by implication considered as equipment It was also recorded that if the intention is to include the bus for exemption, the same could have found place in the original list of items submitted by the DMRC for consideration before the issue of the exemption notification. The buses procured by DMRC are for Metro Link Bus Service, for which buses will be handed over to the private operators on operate and transfer basis , on recovery of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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