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TMI Blog2019 (11) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... fication was granted, which permission has not been utilized by the assessee, inasmuch as there is no dispute that no imports were made by the appellant and the entire dispute revolves around the procurement of indigenously made goods, without payment of duty. Admittedly the certificate of the Superintendent has permitted the appellant to procure such duty free goods but such permission was subject to the execution of B17 bond. The procurement of the goods from indigenously manufactures is not covered by any exemption notification. The said manufactures have cleared the goods without payment of duty on the basis of the representations made by the appellant by showing the certificates etc. and intimating the manufactures that the goods ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Park of India, Noida. The Director Software Technology Park of India, vide his letter dated 25 January, 2006 certified that the proposed items for import given in the list annexed to the said letter are required for installation and use by the said unit under Infrastructure Providers Scheme and was covered by the Exemption Notification No.153/93-CUS dated 13.08.1993. It was also observed that the said goods have been authorized by the Inter Ministerial Standing Committee. The List/Performa invoice worth ₹ 1600 crore (sixteen hundred crore) alongwith the details, was annexed with the said letter. Based upon the said letter of the Director, the Superintendent of Central Excise, having jurisdiction over the appellant s unit, vide his cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay any duty arising in future, proceedings were initiated against them by way of issuance of a show cause notice dated 23.02.2013 raising demand of duty of ₹ 54,91,176/- (fifty four lakhs ninety one thousand one hundred seventy six). The appellant during the proceedings before the adjudicating authority took various pleas contesting the demand on merits as also on limitation. However, the Adjudicating Authority did not find favour with the appellant s pleas and confirmed the demand alongwith confirmation of interest and imposition of penalty of identical amount. Hence the present appeal. 4. Learned advocate appearing for the appellant has taken us through the permission granted by the Director STPI as also the certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arefully examined the various documents, we find that the permission to import the goods in terms of the notification was granted, which permission has not been utilized by the assessee, inasmuch as there is no dispute that no imports were made by the appellant and the entire dispute revolves around the procurement of indigenously made goods, without payment of duty. Admittedly the certificate of the Superintendent has permitted the appellant to procure such duty free goods but such permission was subject to the execution of B17 bond. We have seen B17 bond and on going through the various clauses of the same, we note that the appellant has undertaken to pay on demand an amount equal to custom and central excise duties leviable on the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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