TMI Blog2014 (3) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of the above, the applicants have made out a prima facie case for waiver of predeposit of duty and penalty. We have also noticed that the order of the Commissioner as mentioned above and this Tribunal in the appellant's own case in respect of Chandrapur Thermal unit has already granted stay - Stay granted. - E/S/105/2012 & E/196/2012 - - - Dated:- 3-7-2013 - Mr. P K Das and Mr. Mathew John, JJ. For the Appellant : Shri V Panchanadan, Adv. For the Respondent : Shri Parmod Kumar, JC (AR) JUDGEMENT Per: P K Das: The applicant is a Public Sector undertaking, engaged in the manufacture of Boilers, Steam Generators, Pressure Vessels and Heat Exchangers etc. which are supplied to Mega Power Projects. The issue involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002-Cus dated 01.03.2002 superseded by Notification No. 12/2012-CE and 12/2012-Cus both dated 17.03.2012 and Notification No. 12/2012-Cus was further amended by Notification No. 49/2012-Cus dated 10.09.2012, exemption was extended in respect of Chandrapur expansion and Bhusawal expansion Mega Power Projects under S.No. 53 55 of the table appended therein. He also submits that this Tribunal vide Stay Order No.610/2012 dated 19.07.12 granted unconditional stay in respect of supply of the materials to Chandrapur thermal power plant. It is also contended that for subsequent period the Commissioner vide Order-in-Original No. 02/13 dated 26.03.13, dropped the proceedings. For the purpose of the proper appreciation of the case, the finding of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 111 Mega Power Projects. The List 32A mentions at Sl. No. 53 and 55 of the list, Chandrapur Expansion, Maharashtra -2X500 = 1000 MW (MSPGCL) and Bhusawal Expansion, Maharashtra - 2X500=1000 MW (MSPGCL) . 4.14. I find that the status of the two projects stands clarified following the issuance of the above Notification No. 49/2012-Cus. dated 10.09.2012, whereby List 32A has been annexed to the Notification No. 12/2012-Cus., wherein the Chandrapur and Bhusawal Projects are specified with reference to the entry at Sl. No. 507 of the Notification No. 12/2012-Cus., which relates to setting up of Mega Power Projects so certified by the Joint Secretary, Ministry of Power before 19.07.2012. The two projects in question have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is available to the goods supplied against ICB to these two projects, under Notification No. 6/2006-CE (Sl. No. 91 read with Condition No. 19). On the other hand, the Ld. AR reiterates the finding of the Commissioner and the applicants have not fulfilled the conditions of the notifications. 5. We find that subsequent amendment of Customs Notification by Notification No. 49/2012-Cus dated 10.09.2012, Bhusawal and Chandrapur expansion projects were incorporated in the same notification. In view of the above, the applicants have made out a prima facie case for waiver of predeposit of duty and penalty. We have also noticed that the order of the Commissioner as mentioned above and this Tribunal in the appellant's own case in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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