TMI Blog2005 (7) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... ounded by World Bank. To execute the said project, 17 contracts were awarded including to M/s. Elecon Engg. Co. Ltd. for supply of Oval Handling Plant. The goods were supplied. 1.3 The appellants were served a show cause notice dated 14-2-2000 inter alia proposing to impose penalty on the Board and demanding duty from M/s. Elecon Engg Pvt. Ltd. by denying the benefit availed by them, on the goods supplied, under notification 108/95 dated 28-8-95. Vide an order dated 6-11-2000, duties and penalties was determined on M/s. Elecon Engg. Co. their Directors and Manager and on the appellants under Rule 209A. Hence this appeal by M.S.E.B. 1.4 M/s. Elecon Engineering Co. Ltd. as an applicant and Shri N.S. Patel Director and Shri N.S Desai Senio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued project authority certificates to avail deemed export benefits to all the ICB contractors. In view of the above, while the contracts finalized prior to the date of suspension may get deemed export benefits, the contracts finalized after the date of suspension may not get the deemed export benefit and the whole burden of excise duty and customs duty will be on MSEB s account . The contents of the above letter clearly indicate that MSEB were aware that deemed export benefits were not available for contracts entered into after 22-10-1996 and therefore approached the GOI for continuance of such benefits for contracts entered after date of expansion of the loan. Yet they have issued to M/s. Elecon on 6-1-98 a certificate stating as fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate was not a relied upon document in the list of documents annexed to the notice issued or in the charges as raised in the notice. In relying upon the document, without notice and or seeking an explanation from the appellants, would result in not upholding and setting aside of this order on principles of natural justice having been violated. (ii) The authority of the alleged certificate is an Engineer of the Project and the contents are his interpretation and understanding of the situation and cannot be a decision or view of the Board or proved to be issued under the authorisation or authority or knowledge of the Electricity Board. The Board cannot be held liable for the contents therein especially for a liability of a penal con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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