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TMI Blog2017 (1) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 14 of the CBEC Manual. Thus, the exemption provided therein for non-execution of Bond and payment of Bank Guarantee for clearance of goods on provisional basis should be available to the appellant - appeal allowed - decided in favor of appellant. - E/52485/2016-EX [SM] & E/52484/2016-EX [SM] - A/56090-56091/2016-SM[BR] - Dated:- 17-11-2016 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) Present for the Appellant: Shri. Z.U. Alvi, Advocate Present for the Respondent: Shri. R.K. Mishra, A.R. PER: S.K. MOHANTY This appeal is directed against the impugned order dated 03.05.2016 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Bhopal. 2. Brief facts of the case are that the appellant herein M/s.B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals), Central Excise, Bhopal. The Commissioner (Appeals) has upheld execution of enhanced value of Bond and Bank Guarantee in the adjudication order. 3. The preliminary grievance of the appellant in this appeal is that since the appellant is a CPSU and is owned and managed directly by the Ministry of Heavy Industries and Public Enterprises, is exempted from execution of any bond for provisional assessment of the duty liability. Thus, the bond and Bank guarantee value determined by the authorities below are not in conformity with the CBEC Manual of Supplementary Instructions. 4. Shri Z.U. Alvi the ld. Advocate appearing for the appellant submits that the CBEC vide its Manual of Supplementary Instruction in para 6.1 at Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the officers and employees of the Appellant are determined based on pay revision committee set up by Govt. of India under the Chairmanship of Retired Supreme Court Judge. (vii) Even purchase use and entitlement of Official vehicles by officers is laid down by Department of Public enterprise Ministry of H.I. and P.E. 5. On the other hand, Shri R.K. Mishra, the ld. A.R. appearing for the respondent reiterates the findings recorded in the impugned order and further submits that the appellant is not owned and directly managed company by the Central Government for the purpose of getting the benefit of non-execution of bond in terms of paragraph 6.1 contained in CBEC Manual (Chapter 14). He further submits that the status of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants Company is held by the President of India, the status of the appellant should be considered as the Government Company. 10. Further, I also find from the available records that the Ministry of Heavy Industries and Public Enterprises has issued various orders to the Company Secretary of the appellants Company, concerning appointment of various Directors including the CMD, communicating their disbursement of salary, entitlement of various perquisites, including performance related pay etc. The documents available in the case file prove that the appellant is not only owned by the Government of India but also is managed by the Government of India through the Ministry of Heavy Industries and Public Enterprises. Thus, in terms of Parag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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