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TMI Blog2024 (2) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... nabling them to obtain the benefit under the exemption notification. [Emphasis supplied] The Appellants have imported all the goods for the Power Project and there is not dispute on this count by the Revenue. When the Project imports are made, several of the goods have to be imported, keeping in view the future Repairs and Maintenance activity. Therefore, we do not agree with the findings of the Adjudicating Authority that the goods in question were not part of the Project Imports. The very fact that Essentiality Certificate for these goods have been issued by the Deputy Secretary initially and was subsequently ratified by the Secretary, Government of Tripura shows that these goods are required for the Project only. Before the OIO wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Deputy Secretary. Therefore, he held that the conditions specified under Notification have not been fulfilled. Accordingly, he confirmed the demand of Rs.19,14,41,111/- while finalizing the provisionally assessed Bills of Entry. Being aggrieved, the Appellant filed their Appeal before the Commissioner (Appeals). The Commissioner (Appeals) has upheld that the OIO on the same grounds. Being aggrieved, the Appellant is before the Tribunal. 2. The Learned Counsel submits that even before the Order-In- Original was passed on 24th June 2014, they have obtained the Essentiality Certificate, signed by the Secretary, Government of Tripura, wherein clear reference has been made in the earlier Essentiality Certificate issued by the Deputy Secret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d their usage was also not clear. Therefore, he justifies the demands confirmed by the lower Authorities. 5. Heard both sides and perused the Appeal Papers and documents submitted before us. 6. We find that the Appellants have imported all the goods for the Power Project and there is not dispute on this count by the Revenue. When the Project imports are made, several of the goods have to be imported, keeping in view the future Repairs and Maintenance activity. Therefore, we do not agree with the findings of the Adjudicating Authority that the goods in question were not part of the Project Imports. The very fact that Essentiality Certificate for these goods have been issued by the Deputy Secretary initially and was subsequently ratifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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