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2016 (12) TMI 1165 - AT - Central ExciseDenial of benefit of notification - N/N.06/2006-CE read with N/N.21/2002-CUS - denial on the ground that as required in N/N.6/2006-CE, the appellant does not fulfill the related conditions in Notification No.21/2002-CUS being - the power purchasing state has agreed to provide recourse to that state’s share of Central plan allocations and other devolutions towards discharge of any outstanding payment in respect of purchase of power. Held that: - reliance placed on the decision of the case of Jindal Steel & Power Ltd. [2015 (6) TMI 657 - CESTAT NEW DELHI], where it was held that 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 - 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. It was further held that condition No.29 of N/N.21/2002-CUS applies to importer of goods and not to domestic manufacturer of said goods. Appeal allowed - decided in favor of appellant-assessee.
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