TMI Blog2016 (6) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... t of relief under the notification following Hon'ble Supreme Court’s decision in CC (Imports), Mumbai Vs Tullow India Operations Ltd. - [2005 (10) TMI 502 - SUPREME COURT OF INDIA] - Demand confirmed - Decided against the assessee. - E/152/2005 - FINAL ORDER No.40783/2016 - Dated:- 17-5-2016 - Shri D.N. Panda, Judicial Member and Shri V. Padmanabhan, Technical Member Shri M. Kannan, Advocate For the Appellant ShriL. Paneerselvam, AC (AR) For the Respondent ORDER It is admitted facts of the appellant that it is a manufacturer of industrial valves which can be used by various industries in different products and on different quantities. 2. Under conception that impugned valves is a non-conventional energy device, ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try in column (2) of the said Table, - (a) from so much of the duty of excise specified thereon under the First Schedule (hereinafter referred to as the First Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; and (b) from so much of the Special duty of excise leviable thereon under the Second Schedule (hereinafter referred to as the Second Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table, subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption. Appellant s submission would have been considered had the appellant primarily manufactured non-conventional energy device/systems so as to attract Item No.16 of List 9. That being not shown there shall be no grant of relief under the notification following Honble Supreme Court s decision in CC (Imports), Mumbai Vs Tullow India Operations Ltd. - 2005 (189) ELT 401 (SC). Accordingly appeal is dismissed. 8. Ld. Counsel says that in the meantime duty has been deposited and also learned Commissioner (Appeals) has granted immunity from penalty. 9. Adjudicating authority to examine whether entire duty liability has been discharged. Deficiency, if any, may be realized in accordance with law followed by interest. (Dictated a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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