9911796707
TMI Blog2017 (6) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority is not available during the period now under consideration - the Original Authority applied a non-existing legal provision to deny the exemption - appeal allowed - decided in favor of appellant. - Excise Appeal No.3770 of 2012 - A/53416/2017-EX[DB] - Dated:- 23-5-2017 - Shri Anil Choudhary, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri B.L. Narsimhan, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot fulfilled by them. Accordingly, proceedings were initiated by way of issue of notice dated 30th March, 2012 to the appellant. The notice specifically alleged that single power plant must have the capacity of 1,000 MW or above to claim the exemption as mega power plant under Notification No.6/2006-CE. Since, the project for which the appellants were supplying components are having power plants w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are not eligible for exemption as clause (iii) of the said condition was not fulfilled by them. Accordingly, he confirmed the central excise duty of ₹ 59,55,826/- and imposed a penalty of ₹ 10,00,000/- on the appellant under Rule 25 of Central Excise Rules, 2002. 3. The learned Counsel for the appellant submitted that the show cause notice proposed denial of exemption on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mended. Accordingly, it is the case of the appellant that the impugned order is not legally sustainable for more than one reasons. 4. The learned AR reiterated the findings of the impugned order. 5. We have heard both the sides and perused the appeal records. Admittedly, the show cause notice proposed denial of exemption only on a single ground of the capacity of the project, that was decide ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
