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2016 (6) TMI 507 - CESTAT NEW DELHI

2016 (6) TMI 507 - CESTAT NEW DELHI - TMI - Benefit of notification no. 64/95-CE dated 16.03.1995 denied - exemption to specified goods from payment of duty - duty demand raised along with penalty - Held that:- We have seen the correspondence by the appellant dated 02.12.2003 addressed to the Range Superintendent intimating that they would be availing benefit of notification no. 64/95-CE. It is also not disputed that the benefit was being claimed while producing the certificate from the requisit .....

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m and has wrongly claimed the same, cannot be appreciated.

In view of the above we hold that the first show cause notice issued on 03.04.07 for the period June 2004-Feb 2006 is barred by limitation. The confirmation of the demand in respect of the said show cause notice along with imposition of penalty is set aside.

As regards the second show cause notice, the Ld. Advocate agrees that the same is within limitation period and the issue on merits stands decided against them i .....

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Ms. Archana Wadhwa, Member (Judicial) and Shri V.Padmanabhan, Member (Technical) For the Applicants : Shri. B.L. Narsimhan, Advocate For the Respondent : Ms. Neha Garg, DR ORDER Vide his impugned orders, lower authorities have confirmed total duty demand of ₹ 33,10,412/- along with confirmation of interest and imposition of penalty of identical amount. 2. After hearing both the sides, it is seen that the appellants are working under a work order placed upon them by M/s. Vikram Sarabhai Sp .....

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t to fulfillment of condition enumerated therein. One of the condition is that the assessee produces the certificate from the requisite officer of Indian space research organization giving the details of the goods. The appellant claimed the exemption in respect of Sl. No. 7 of the notification which grants exemption to system and sub system of launch vehicle and system and sub system of satellite projects. Though, the appellant produced the requisite certificate, Revenue was of the view that in .....

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onfirmed by the lower authorities. Hence the present appeal. 5. After hearing both the sides duly represented by Shri B.L. Narsimhan for the appellant and Ms. Neha Garg for the revenue, we find that identical dispute was the subject matter of earlier decision of the Tribunal in the case of Andhra Sugars Ltd. Vs. CCE Guntur-2005 (192) ELT 493 (Tri-Bang). By observing that the fuel, even though not specifically mentioned against sl. No. 7 is required to be considered as the part of sub system of l .....

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of notification was denied to the assessee. 6. Ld. Advocate fairly agrees that the ratio of the law declared in the case of Ordnance Factory (Supra) would be squarely applicable to the facts of the present case. However, he assaults the demand on the ground of limitation involved in the first show cause notice and while conceeding to the confirmation of duty and interest in the second show cause notice, he prays for setting aside the penalty. 7. We have seen the correspondence by the appellant .....

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