9911796707
TMI Blog2017 (1) TMI 1356X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2002 is unwarranted. Accordingly, confirming the duty element, penalty is waived - appeal partly allowed. SSI exemption - whether the goods are duty paid goods and is eligible for exemption? - Held that: - When appellant did not avail any exemption relating to the water project due to withdrawal of the certificate by the Collector, appellant’s case falls under Sl.No.1 of the Table appended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute by Revenue in respect of such discharge. Therefore Appellant prays that not committing any breach of law but relied on the certificate of the Collector to get exemption should not be levied with penalty of ₹ 10,000/-. 2. Revenue argues that penalty should be imposed. 3. Heard both sides and perused the record. 4. When the appellant believed on the public authority's c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the appeal aforesaid was issued on 1.7.2005 and demanded duty liability of ₹ 1,60,484/-. Appellant contends that such liability shall not arise once the spirit of the Notification No.8/2003-CE dt. 1.3.2003 is considered. Placing the contents of Table appended to the notification, he says that the first clearances for the financial year 2005-06 which is covered in the appeal aforesaid, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Collector, appellant s case falls under Sl.No.1 of the Table appended to the Notification No.8/2003-CE dt. 1.3.2003. In the result appeal is allowed. 9. We may state that the decision of Tribunal in the case of Shroff Engineering Ltd. (supra) was rendered in the context of Notification No.8/2001-CE dt. 1.3.2001. It does not appear to be significant to decide the present appeal on a di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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