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2018 (2) TMI 815 - HC - Central ExciseBenefit of N/N. 6/2006-C.E., dated 1-3-2006 - electric wires and cables - non-fulfillment of conditions of notification - Whether the Tribunal was justified in holding that electric wires and cables falls under the heading 98.01 of Customs Tariff Act, 1975 and thus entitled for exemption under Notification No. 6/2006-C.E., dated 1-3-2006? - penalty. Held that: - wires and cables is only for project therefore, ultimately it has to be applied under the provisions of law with the ultimate object of the project and not for creating a hurdle in the creation of any industry - The man who has been assigned the work was authorised to certify and it was not fault of the assessee. It was fault of representative of the department being a part of Central Government, which is a creation of Government therefore, for omission on the part of the representative of Government, assessee cannot be penalised - appeal dismissed - decided against Revenue.
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