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TMI Blog2022 (10) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... E TAX, CHENNAI WITH M/S NLC INDIA LIMITED VERSUS COMMISSIONER OF GST AND CENTRAL EXCISE, TRICHY [ 2021 (7) TMI 1090 - CESTAT CHENNAI] has held that it is not possible to sustain the view taken by the Commissioner that since BHEL did not complete the task within the time schedule, the appellant agreed to tolerate the same for a consideration in the form of liquidated damages, which would be subje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amages under Section 66E(e) of the Finance Act, 1994? 3. Shri Vishal Sundar, Learned Advocate appearing for the appellant, submitted at the outset that the issue is no more res integra as the same is decided by this very Bench of the CESTAT in the case of M/s. Neyveli Lignite Corporation Ltd. v. Commissioner of Customs, Central Excise Service Tax anor. as reported in 2021 (53) G.S.T.L. 401 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra) has followed the earlier decision of the co-ordinate Delhi Bench in the case of M/s. South Eastern Coalfields Ltd. (supra), wherein it was observed as under:- 17. In this connection it would be appropriate to reproduce the relevant portions of the decision of the Tribunal in South Eastern Coalfields 18. and they are as follows : . . . 28. It also needs to be noted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... party complies with the terms of the contract and a penalty is imposed only if there is non-compliance. 29. The situation would have been different if the party purchasing coal had an option to purchase coal from A or from B and if in such a situation A and B enter into an agreement that A would not supply coal to the appellant provided B paid some amount to it, then in such a ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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