TMI Blog2011 (8) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... e are similar and, therefore, need not consider the said issue again - In the circumstances, the first issue is decided in favour of the Revenue. imposition of penalty - Since, the issue with regard to the imposition of penalty in the present case is concerned, the Commissioner, himself in his order-in-original has stated that the issue involved in the case is of interpretational nature - Keeping in mind the said factor, the Commissioner thought it fit not to impose harsh penalty and a penalty of an amount of Rs. 5 lakhs was imposed on the appellant while confirming the demand of the duty - Decided against the assessee. - 5870 OF 2005 - - - Dated:- 24-8-2011 - Dr. MUKUNDAKAM SHARMA, ANIL R. DAVE, JJ. J U D G M E N T ANIL R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification no. 205/88. 3. As the appellant had not paid excise duty on the electrical cables supplied to the manufacturers of wind mills as stated hereinabove, three show cause notices had been issued to the appellant by the Revenue -Authorities for recovery of total excise duty amounting to Rs.66,92,604/-. According to the Authorities, the electric cables were neither parts nor specially designed devices, which were necessary for manufacturing or running wind mills. For the aforestated reasons, according to the authorities, benefit under the aforestated notification could not have been availed by the appellant. Ultimately, the Commissioner, Central Excise, Surat - II by an order dated 20.2.1998, confirmed the demand of excise duty amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wards the excise duty payable by it. However, the amount of penalty has not been paid as stay has been granted against the said demand. 6. We have heard the learned counsel appearing for the concerned parties. It has been mainly submitted on behalf of the appellant that the electrical cables supplied to the manufacturers of wind mills were specifically designed for use in wind mills. They were special type of cables, without which the wind mills could not have been operated and, therefore, the revenue authorities ought to have granted exemption as stated in the notification referred to hereinabove. The learned counsel appearing for the appellant gave details as to how the electric cables were specially used for running the wind mills. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by this Court in the case of Nicco Corporation Ltd. v. Commissioner of Central Excise, Calcutta (supra). The facts in the said case as well as in the present case are similar and, therefore, we need not consider the said issue again. In the circumstances, the first issue is decided in favour of the Revenue. It is also pertinent to note that the appellant has already paid a sum of Rs.66,92,604/- towards excise duty. As regards the second issue about the imposition of penalty, we are of the opinion that the said order cannot be justified in the facts of the case. 10. So far as the second issue with regard to the imposition of penalty in the present case is concerned, the Commissioner, himself in his order-in-original has stated that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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