TMI Blog2012 (7) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... f capacity of 1000 MW or more, as it comprises of three turbines of 660 MW each, while exemption is available to a plant which generates 1000 MW or more from a single unit - Held that:- There is no dispute about the fact that the entire duty demand along with interest was paid by the appellant when the department pointed out to them that they are not eligible for exemption and this was done prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006. The supplies had been made during the period from May, 2006 to February, 2007. The department was of the view that the appellant are not eligible for duty exemption under this notification, as the thermal power plant to which the supplies were made, cannot be called a power plant of capacity of 1000 MW or more, as it comprises of three turbines of 660 MW each, while exemption is available to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Heard both sides. 3. Ms. Reena Khair, Advocate, learned Counsel for the appellant pleaded that the appellant have not challenged the duty demand and interest, as the appellant after payment of the disputed amount of duty had applied to DGFT for its refund under deemed export scheme and they have already received refund of that duty. They are disputing only the penalty imposed upon them under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department pointed out to them that they are not eligible for exemption and this was done prior to issue of show cause notice and this fact had been intimated to the department. In view of this, in terms of the provisions of Section 11A(2B), no show cause notice is required to be issued and hence there was no question of imposing penalty on the appellant. 6. The impugned order imposing penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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