TMI Blog2013 (10) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant : Shri Amand Shah, Addl. Commissioner (A.R.) For the Respondents : Rep by: Shri T Vishwanathan, Advocate For Shri J H Motwani, Adv., Shri Shri Prashant Patnkar, Consultant, Shri Anil Balani, Adv., Shri Prasad Paranjape, Adv. PER : Ashok Jindal The Revenue is in appeals along with the applications for stay of operation of the impugned orders wherein the learned Commissioner (Appeals) granted the benefit of Notification No.21/2002 (Sl. No.230) to the respondents 2. Brief facts of the case are that the respondents imported "Electronic Sensor Pavers" for laying Bituminous Pavement of 9.5 mtrs and claimed the benefit under Notification No.21/2002 (Sr. No.230, item 2 of the List 18). The adjudicating authority denied the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dth of the equipment is only 6 meters but Notification says that Electronic Sensor Paver of 7 meters and above is entitled for exemption therefore these machines are not entitled for exemption under the above said Notification." Therefore, the learned A.R. prays that the impugned orders be set aside and their appeals be allowed. 5. On the other hand, Shri T.Vishwanathan, Shri J.H.Motwani, Shri Anil Balani, Shri Prashant Patankar, Shri Prasad Paranjape, all Advocates, strongly opposed the contention of the learned A.R. and submits that while examining the issue, this Tribunal has not interpreted Sl. 2 of List 18 correctly as the Electronic Senor Paver for laying bituminous pavements upto 7 meters and above which means that the Electronic S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not. The catalogue which is produced by the respondents, clearly shows that maximum pave width is 10 meters. Therefore, in our opinion, the respondents are entitled for the benefit of the above said Notification. 11. As there is a different view taken by the Coordinate Bench of this Tribunal in the case of Gammon India Ltd. (supra), therefore it would be in the interest of justice to refer the matter to the Larger Bench of this Tribunal to decide the following issue:- Whether the machine imported by the respondents i.e. "Electronic Sensor Pavers Vogele - Model Super 1800-2 with AB 600-2 TV Screed of working width upto 9.5 meters for laying Bituminous Pavement" is entitled for exemption under Notification No. 21/2002-Cus dated 01.03. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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