9911796707
TMI Blog2019 (3) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... the clearances of boiler components are being made without payment of duty in terms of Notification No. 06/2006-CE. The appellants therefore were very much under a bona fide belief that they were eligible for the exemption based on the certificates issued by M/s. BHEL. They cannot be faulted that M/s. BHEL took a u-turn on such eligibility and informed them by e-mail at such a period that they were not eligible for such exemption. In any case, based on that e-mail, subsequent to the audit visit and the letter from the jurisdictional Superintendent, the appellants paid up the amounts with interest and informed the fact of the same to the authorities on 30.08.2010. This is definitely a case where the provisions of Section 11A(2B) ibid ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials required for manufacture of goods to be supplied against International Competitive Bidding (ICB). 2.1 Pursuant to audit, the Department took the view that the appellants were eligible for the exemption. The tax amount, as pointed out by the Department, was paid up by the appellants along with interest. Subsequently, a Show Cause Notice was issued on 10.03.2014 inter alia proposing demand of an amount of ₹ 58,94,028/- with interest and imposition of penalties under various provisions of law. In adjudication, the Commissioner vide impugned Order dated 30.10.2014 upheld the proposals for demand of duty with interest and also imposed equal penalty under Section 11AC of the Central Excise Act, 1944. Hence, Appeal No. E/40316/2015. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant for the said Power Project during the period from August 2009 to March 2010. The jurisdictional Superintendent of Central Excise issued a letter dated inter alia demanding an amount of ₹ 48,01,407/- of such clearances. (iv) The Ld. Advocate takes us to page 68 of the Appeal Book to point out that the amounts had been paid up by the appellants and the same had been intimated to the Department vide letter dated 30.08.2010. (v) Nonetheless, after a gap of around four years, the Show Cause Notice was issued on 10.03.2014 proposing invocation of extended period of limitation for recovery of the said amount paid and also imposition of penalty under Section 11AC of the Act. As the appellant had paid up the amount on bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attention to paragraph 18 of that Order wherein the Commissioner has held that the assessee are not eligible for waiver of Notice under Section 11A(2B) of the Central Excise Act, 1944. 5. Heard both sides and have gone through the facts of the case. 6. From the facts on record it is very clear that the appellants and/or M/s. BHEL had, on more than one occasion, informed the jurisdictional Superintendent of Central Excise that the clearances of boiler components are being made without payment of duty in terms of Notification No. 06/2006-CE. The appellants therefore were very much under a bona fide belief that they were eligible for the exemption based on the certificates issued by M/s. BHEL. They cannot be faulted that M/s. BHEL took ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
