2005 (2) TMI 726 - AT - Central Excise

Summary

Issues:
1. Request for adjournment by the appellant.
2. Entitlement to exemption under Notification No. 108/95-CE for supplying goods to a joint venture project financed by the Japan Bank of International Co-operation (JBIC).

Issue 1: Request for Adjournment
The appellant had requested adjournments on multiple occasions, but the Tribunal was not inclined to grant further adjournments as the matter was considered short. The Tribunal noted that the appellant had already been given two adjournments previously. The Company Executive's request to be heard before the stay application was decided was also considered.

Issue 2: Entitlement to Exemption under Notification No. 108/95-CE
The appellant claimed entitlement to the benefit of exemption under Notification No. 108/95-CE for supplying goods to a joint venture project financed by the Japan Bank of International Co-operation (JBIC). The appellant presented a certificate issued by the MSEB Technical Director to support their claim. However, the Revenue argued that the conditions of the notification were not satisfied as JBIC was not considered an international organization as per the relevant definition. The certificate from the MSEB Technical Director was deemed irrelevant in the context of the exemption. The Tribunal concluded that the appellant failed to establish a case for complete dispensation of duty and penalty. As a result, the appellant was directed to pay Rs. 7 lakhs within 8 weeks, after which the remaining duty and penalty would be waived. The case was scheduled for compliance and further hearing on 27-4-2005.

This judgment from the Appellate Tribunal CESTAT, Kolkata addressed the appellant's request for adjournment and their entitlement to exemption under Notification No. 108/95-CE for supplying goods to a joint venture project financed by JBIC. The Tribunal refused further adjournments due to the brevity of the matter and previous adjournments granted. Despite the appellant's submission of a certificate, the Tribunal ruled in favor of the Revenue, stating that JBIC did not qualify as an international organization as required by the notification. Consequently, the appellant was directed to pay a specified amount within a set timeframe, with the remaining duty and penalty to be waived upon payment. The case was set for further proceedings on a later date.