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2014 (12) TMI 1123 - CESTAT BANGALOREWaiver of pre deposit - benefit of Notification No. 6/2006-C.E., dated 1-3-2006 - Penalty u/s 11AC - Held that:- Parts cleared by the appellants have been used for some other purpose or diverted to the market. In fact no evidence has been collected. Further, HAL was directly addressed by the Revenue and HAL has also replied that these items are parts of PTA Lakshya and they have been used for purpose for which they were obtained. Appellants have taken the precaution of getting an end-use certificate to show that the requirements of Notification are fulfilled. It has to be noted that on their own the appellant could not have ensured that the parts are to be for end-use for which exemption was allowed. Indian navy has also certified that these are parts of aircrafts. The only ground for the Revenue is that appellants have not shown any evidence that the parts have been used for service or maintenance or repair. It has to be noted that appellants could not have done more than what they have already done since investigation powers are not with them and they cannot ensure that the goods are to be for end-use for which they are meant. The department which has the power to investigate has not done so but is relying on technicalities to hold appellants are ineligible for exemption. Prima facie, we find that the appellant have made out a case for eligibility to the exemption Notification benefit which they have claimed. Therefore, the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted.
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