TMI Blog2016 (7) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 21/2002, dated 1-3-2002 is fulfilled by them. Appellants are eligible for exemption under Notification 6/2006, dated 1-3-2006 - Decided in favor of assessee. - Excise Appeal No. 1671 & 1672/2008 - FINAL ORDER NO. 52166-52167/2016 - Dated:- 23-6-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Ms. Rinky Arora, Advocate for the Appellants Shri Yogesh Agarwal, DR for the Respondent ORDER The appellant is engaged in the manufacture of insulated wire and cables falling under Chapter heading 85.44 of the Central excise Tariff. They supplied instrumental cables to Mega Thermal Power plant being set up by M/s. NTPC and M/s. Jindal Power Ltd. and claimed the benefit of exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007 was issued to the appellants demanding duty along with interest under Section 11A and Section 11AB of the Act and also proposing penalty on the appellant under Rule 25 of the Central Excise Rules. The Show Cause Notice was confirmed by the Commissioner vide impugned order. Appellants have challenged this order in the present appeal. 4. Even though the appellants produced certificate issued by the Joint Secretary to the Government of India, Ministry of Power as required under condition No. 86 of the Customs Notification No. 21/2002, the Commissioner took a view that the benefit of the notification cannot be given since the benefit was availed only on those goods which are classifiable under heading 98.01 of the Customs Tariff Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te under the First Schedule Rate under the Second Schedule Condition No. (1) (2) (3) (4) (5) (6) 91 Any Chapter All goods supplied against International Competitive Bidding Nil Nil 19 Under this notification goods supplied against International Competitive Bidding are exempted subject to Condition No. 19 of the Notification. Condition No. 19 reads as under :- 19. If the goods are exempted from the duties of customs leviable under the First Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g State undertakes, in principle, to privatize in distribution in all cities, in that State, each of which has a population of more than one million, within a period to be fixed by the Ministry of Power; and (iii) The power purchasing State has agreed to provide recourse to that State s share of Central Plan allocations and other devolutions towards discharge of any outstanding payment in respect of purchase of power; (b) In the case of imports by a Central Public Sector undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; and (c) In the case of imports by a Private Sector Project, the qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re made by Revenue for denying the benefit of Notification 6/2006, dated 1-3-2006 on the ground of non-fulfillment of conditions of the Project Import Regulation in case of Sarita Steels and Industries Ltd. reported in 2011 (264) E.L.T. 313 and Tribunal in that case allowed the exemption under Notification 6/2006, dated 1-3-2006 to the assessee. Reference can be made to another decision of the Tribunal in the case of Om Metals SPML JV Unit 2 vs. CCE, Jaipur as reported in [2013 (298) ELT 79 (Tri-Del))]. We, therefore, hold that appellants are eligible for exemption under Notification 6/2006, dated 1-3-2006 and accordingly set aside the impugned order and allow the appeal. (Pronounced in the open court on 23/6/16) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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