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TMI Blog2023 (10) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... igation, but it cannot be urged by the appellant that the decision of the Tribunal would not have any precedent value. Any decision of the Tribunal would continue hold the field till it is set aside by the High Court or the Supreme Court. It is only because of the Circular that a ground has been taken in this appeal that the Commissioner (Appeals) erred in relying upon case laws which were not acceptable to the department as the appeal was withdrawn from the Supreme Court on monetary limits. The intention of the Circular is to prevent an assessee from asserting that the department has accepted the decision. Such cases in the Circular refers to decisions taken by the authority not to file an appeal because of monetary limits and not to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notification dated 01.03.2006 under which all goods supplied against international competitive bidding were subjected to nil rate of duty. 3. However, show cause notices were issued to the respondent denying the benefit under the notification and the Adjudicating Authority denied the exemption claimed under the notification. 4. It is against the orders passed by the Adjudicating Authority that an appeal was filed before the Commissioner (Appeals). 5. The Commissioner (Appeals) allowed the appeal holding that the issue was covered by the decision of the Tribunal in the case of the respondent delivered on 13.08.2013, 08.11.2016 and 24.04.2017. The relevant portion of the order passed by the Commissioner (Appeals) is reproduced belo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the said Customs Tariff Act when imported into India. Corresponding entry for such exemption is available at Notification No. 21/2002-Cus dated 01.03.2002. Sr. No. 400 of Notification No. 21/2002-cus dated 01.03.2002 (Now Sr. No. 507 of Notification No. 12/2012-Cus dated 17.03.2012) exempts the goods classified under Chapter heading 98.01 of the Customs Tariff Act 1975 from the entire duties of Customs :- Goods required for setting up of any Mega Power Project, so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power 7. I find that the appellant submitted copy of certificate issued in June, 2006 by the Joint Secretary, Government of India, Ministry of Power which is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been decided in their favour by the Hon ble CESTAT vide Final Order No. 54245/2017 dated 24.04.2017. .. 12. By respectfully following aforesaid CESTAT s Orders and findings, I therefore hold that the appellant is eligible for duty exemption on Hydel Gates, Hoist Mechanism Gate Parts and materials including mandatory tools and tackles for hydro mechanical works cleared to Mega Power Project of NTPC in terms of Notification No. 06/2006-CE dated 01.03.2006 and 12/2012-CE dated 17.03.2012 . 6. Shri Unmesh Kumar, learned authorized representative appearing for the department has referred to the appeal memo wherein it has been stated that the Commissioner (Appeals) committed an error in relying upon the case laws which were not accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are aimed solely at reducing Government litigation, such cases shall not have any precedent value. In such cases, Commissioners should specifically record that even though the decision is not acceptable, appeal is not being filed as the amount involved is less than the monetary limit prescribed by the Board . Further, in such cases, there will be no presumption that the Department has acquiesced in the decision on the disputed issues in the case of same assessee or in case of any other assessees, if the amount involved exceeds the monetary limits. Thus, in case any prior order is being cited on facts and law, it must be checked whether such order(s) were accepted only on account of the monetary limit before following them in the nam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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