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2013 (10) TMI 262 - AT - Central ExciseEligibility for Duty Exemption under Notification No. 108/95-C.E – Suppression of Facts – Duty Demand - Penalty - Held that:- The goods cleared by assesse for use in the project being financed would not be eligible for duty exemption - Assesse was the project implementing authority and had issued the certificates certifying that the goods being sourced were meant for the project - Exemption Notification No. 108/95-C.E. exempted the goods supplied to United Nations or International Organizations for their official use or supplied to the project financed by the said United Nations or International Organizations which have been approved by the Government of India, from the whole of the duty of excise subject to certain conditions specified therein. The term ‘International Organization’, as defined in Explanation to the notification means an International Organization which the Central Government has so declared in pursuance of Section 3 of the United Nations (Privileges and Immunities) Act, 1947. Extended Period of Limitation - Penalty – Cum-Duty Benefit - Held that:- Neither the longer limitation period would be invokable under proviso to Section 11A(1) nor penalty under Section 11AC would be imposable - Assesse cannot be accorded of suppressing the relevant facts from the Department, more so, when the exemptions certificates had been countersigned – AMRIT AGRO INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., GHAZIABAD [2007 (3) TMI 14 - SUPREME COURT OF INDIA] - As regards the cum-duty benefit assesse had cleared the goods by availing full duty exemption under Notification No. 108/95-C.E - there was no justification for abatement of the duty which had not been paid at all. Penalty under Rule 26 - Held that:- The penal provisions of Rule 26 were not attracted and the Commissioner’s order imposing penalty was not sustainable - just because the same project had not availed of the exemption under Notification No. 108/95-C.E. it cannot be concluded that they had knowledge about the fact that JBIC was not an International Organization - Order modified.
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