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2015 (6) TMI 657 - AT - Central ExciseGoods meant for Mega power project / Independent power project - international competitive bidding (ICB) - Denial of exemption under Notification No.6/06-CE dated 01.03.2006 and Notification No.6/2002-CE dated 01.03.2002 - Held that:- Joint Secretary in the Ministry of Power in the certificate issued by him in respect of power project, in question, has certified that the power project is interstate Thermal Power Project of capacity of 1000 Mega Watt and has also certified regarding fulfilment of the conditions 86 (a) (i) and (a) (ii) the condition No.86 and in respect of the condition No.86 (a) (iii) the Joint Secretary in his letter dated 17.08.2005 addressed to M/s. Jindal has clarified that this condition has not applicable for independent power project. This fact has also been taken note of by the Commissioner in para 5.1.3 of the impugned order. When a particular condition prescribed in Notification No. 21/02-Cus. for full customs duty exemption is not applicable and for this reason, the condition cannot be satisfied, its fulfilment cannot be insisted in accordance with the principle of lex non cogit ad impossiblia which is applicable to the tax matters also. We, therefore, hold that the denial of exemption under Notification No.6/02 -CE and 6/06-CE on the ground that the goods imported would not be eligible for customs duty exemption under Notification No.21/03-Cus. is not correct. - decided in favour of assessee.
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