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TMI Blog2018 (11) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Technical) Shri H.C. Saini, DR for the Appellant Ms. Sukriti Das, Advocate for the Respondent ORDER Per Anil Choudhary: 1. The delay of 5 days is condoned as sufficiently explained. As the issue is covered and with the consent of both the parties matter is taken up for final hearing along with the Appeal No. E/51800/2018 CCE V/s Om Metals Infra Projects Ltd. 2. The present appeals ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C (for Mega Power Project) on the basis of proper documents which included letter of the Joint Secretary to Government of India dated 29.06.2006 addressed to General Manager, NTPC, New Delhi. iii. However, the demand was confirmed raised under the Show Cause notice dated 21.09.2007. iv. On appeal the Commissioner (Appeal) set aside the Order-in-Original and allowed the appeal of the respondent u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to Parbati hydro Electricity Project-III, Himachal Pradesh and Tapovan Vishnugarg Hydro Electricity Project (Mega Power Project) on the basis of proper documents which included Authorisation letters of the Joint Secretary to Government of India. iii. However, the demand was confirmed raised under the Show Cause notice dated 12.04.2011. iv. On appeal the Commissioner (Appeal) set aside the Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/2006-CE and accordingly entitled to exemption from excise duty. We also find that in similar issue this Tribunal in the case of Paramount Communication Ltd. V/s CCE, Jaipur-I, 2016 (344) ELT 1091 (Tri.-Del.) held in favour of the assessee under similar facts and circumstances. The said ruling of this Tribunal in Paramount Communication Ltd.(Supra) was confirmed by Hon'ble Rajasthan High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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