9911796707
TMI Blog2017 (4) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... Narendra Dharamshi, Director for Appellant Shri Sanjay Hasija, Supdt. (AR) for Respondent Per: Ramesh Nair The appellants are engaged in manufacture of deluge Valve, Sprinkler Alarm etc. falling under Chapters 83 and 84 of the Central Excise Tariff Act, 1985. They have cleared their final product at NIL rate of duty by availing benefit of exemption Notification No.6/2006-CE dated 1.3.2006 as amended (Sr. No. 91/91A) based on the Project Authority Certificates (PAC) issued by the Project authorities during the period December, 2010 to September, 2011. As per the condition of the notification, the goods are exempted from payment of duty if supplied against International Competitive Bidding and are exempted under Customs Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption notification. He also submits that in their own case, the learned Commissioner (Appeals) vide Order-in-Appeal No.CD/290 291/M-III/2016 dated 15.1.2016 dropped the demand extending the benefit of Notification No.6/2006-CE. The learned Commissioner (Appeals) in the said order given the finding that another proceedings by Order-in-Original No.60/14-15 passed by the Assistant Commissioner of Central Excise, Mulund Division, on the same issue giving benefit of notification to the appellant was not challenged by the Department. The said Commissioner s (Appeals) order dated 15.1.2016 was also accepted by the Revenue. Therefore, in the present case also, the issue being identical, the appellant is entitled for exemption Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r mining leases and the certificate had been issued by the General Manager (Project), Oil and Natural Gas Corporation. Therefore, it is clear that the goods have been supplied against a contract granted under International Competitive Bidding. From the said certificate is also seen that the appellant's name figures as a sub-contractor and the goods supplied by the appellant is also covered by the said certificate. It is clear from the project authority certificate that the goods are required in petroleum operations undertaken by ONGC. 5.2 The Customs Notification stipulates that goods specified in List 12 should be supplied to petroleum operations undertaken by ONGC or Oil India Ltd. and Item 15 of List 12 covers all types of valve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority that the appellant No.1 is a sub-contractor is not correct as this issue has already been settled by the Hon'ble Tribunal in order dated 20.06.2014. The Adjudicating authority cannot go beyond the ratio laid down by the Hon'ble Tribunal. 7.4 Further I found that the Hon ble CESTAT have remanded the issue for Verification/ reconciliation between the mentioned in the PAC certificates and the quantity supplied by the appellant No.1. The appellant during the proceeding have submitted the reconciliation statement alongwith the required certificates with respect to the supplies and the Adjudicating Authority, in his impugned order, in para No.11.20 stated that I find that the quantity of the goods cleared to the various Meg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assist. Commissioner, Central Excise, Mulund division, on the same issue has not been challenged by the department wherein it was held by the Adjudicating authority that I find that the Notification No.12/2012-CE, nowhere stipulates that the supplier of the goods should participate in the tariff based competitive bidding . 10. In view of above, I hold that the impugned order of the adjudicating authority confirming the demand of ₹ 4,07,888/- has to be set aside and in the circumstances of the case, imposition of penalty has is to be set aside and the appeal filed by the appellant No.1 has to be allowed. 11. Further, as the issue has already been settled by the Hon'ble CESTAT, as far as benefit of Notification No.6/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
