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TMI Blog2017 (7) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... t correct and proper. As regards non-registration under the project import regulation, the Department had not proposed for the said aspect in the show cause notice - the Tribunal in the case of appellant itself [2013 (11) TMI 1361 - CESTAT NEW DELHI] has also held that project import registration is not required for obtaining duty exemption contained in notification dated 01/03/2006. Appeal allowed - decided in favor of appellant. - Excise Appeal No.1085 of 2012 - A/54245/2017-EX[DB] - Dated:- 24-4-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Rahul Tangri, Consultant for the appellant. Shri M.R. Sharma, Authorized Representative (DR) for the Respondent. ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procured the certificate from Joint Secretary in the Ministry of Power. It is his further submission that sub-clause (3) in Condition No.86 (a) was not available during the relevant time and the Commissioner (Appeals) has referred to the earlier notification to hold that the condition contained therein was not fulfilled by the appellant. The learned Consultant further submits that condition No.86 (b) is not applicable in the case of the appellant in as much as the said conditions have the application only in case of import and not for domestic manufacture of goods. To support such stand, the Consultant has relied on the decision of the Tribunal in Kent Introl Pvt. Ltd. Vs. CCE, Nashik reported in 2014 (301) E.L.T. 84 (Tri. Mumbai) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Central Public Sector Undertaking. The said condition does not have been any application with regard to manufacture of excisable goods within the factory. Thus, reliance placed by the learned Commissioner (Appeals) on the said condition in order to deny the benefit of exemption is not correct and proper. As regards non-registration under the project import regulation, we find that the Department had not proposed for the said aspect in the show cause notice. Further, the Tribunal in the case of appellant itself reported in 2013 (298) E.L.T. 79 (Tri. Del.) has also held that project import registration is not required for obtaining duty exemption contained in notification dated 01/03/2006. 7. In view of the foregoing discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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