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M/s. Gemscab Industries Ltd. Versus C.C.E., Jaipur-I

2016 (8) TMI 661 - CESTAT NEW DELHI

Demand alongwith interest and penalty - cleared power cables claiming the exemption Notification No.6/2002-CE without satisfying the conditions thereof - certificate from D.G.H.S. required in terms of para (c) (i) of condition 29 of Notification 21/02-Cus. was not produced - Held that:- the DGHS Certificate has since been produced. The said certificate was issued by DGHS on 02.03.2009 and clearly mentions the purchase order which is the same purchase order under which the appellant supplied the .....

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ables would certainly be qualified to be covered under the scope of Sl. No.24 of list which covers interalia, stores, spares, materials for running, repairing or maintenance of goods specified in the said list is accepted. Also it is found that in Sl.No.20 of the said list 12 apart from CDP cable and logging cable, connectors are also covered and power cables can also qualify arguably as connectors. Further this issue was tilted clearly in favour of the appellant when the certificate issued by D .....

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R. Singh, D.R. ORDER Vide the impugned order-in-Appeal dated 18.03.2009, a demand of ₹ 81,567/- was upheld alongwith interest and penalty of ₹ 25,000/- on the ground that the appellant cleared power cables claiming the exemption Notification No.6/2002-CE without satisfying the conditions thereof. 2. The ld. Advocate for the appellant pleads that: (i) The Commissioner (Appeals) has sustained the demand on two grounds:- (1) Power cables are not covered in list 12 of Notification No.21/ .....

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s:- Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables for running, repairing, maintenance of the goods specified in this list. He pleaded that the said list also includes large number of equipment/machineries and it is obvious that power cables would be covered under the scope of stores or spares for running/repairing/ maintenance of the various machinery and equipment listed in the said list no.12. (iv) The appellant had clearly intimated the Department vide l .....

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listed in list 12. Therefore, the impugned order is sustainable. 4. We have considered the contention of both the sides. 5. At the very outset, it is pertinent to mention that the DGHS Certificate which is one of the conditions for allowing exemption under Notification No.21/02 -Cus. dated 01.03.2002 and one of the grounds in the impugned order for upholding the Order-in-Original has since been produced. The said certificate was issued by DGHS on 02.03.2009 and clearly mentions the purchase ord .....

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