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2016 (10) TMI 869 - CESTAT NEW DELHI

2016 (10) TMI 869 - CESTAT NEW DELHI - 2016 (342) E.L.T. 452 (Tri. - Del.) - Eligibility for exemption under N/N. 6/2006-CE dated 1.3.2006 (Sl.No.19) - manufacture of bus bodies - buses cleared to M/s. Delhi Metro Railway Corporation (DMRC) - Held that: - The wordings of Entry No.90 in the Notification is specific and the appellant’s claim that bus is an equipment cannot be accepted even by plain reading. The Original Authority also relied on the Board’s letter dated 14.09.2004 addressed to the .....

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of items submitted by the DMRC for consideration before the issue of the exemption notification - buses for passengers cannot be considered as an “equipment” within the scope of Entry No.90 of the above said notification. The appellant’s claim for such exemption is not tenable. - Imposition of penalty - Held that: - the penalties imposed on the main appellant as well as the Director of the DMRC cannot be sustained. We find no justification for imposing equal amount of penalty on the main app .....

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ordingly, we set aside the penalties imposed on them. - Appeal disposed off - decided partly in favor of appellant. - Excise Appeals Nos.1180 and 1727/2010-EX(DB) - Final Order Nos.53826-53827/2016 - Dated:- 27-9-2016 - Mr. Justice (Dr.) Satish Chandra, President and Mr. B. Ravichandran, Member Rep. by Shri P.K. Satia and Shri Alok Kathori, Advocates for the appellant. Rep. by Shri Yogesh Agarwal, DR for the respondent. ORDER These two appeals are against the order dated 29.01.2010 of Commis .....

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d central excise duty of ₹ 1,60,09,717/- was confirmed against them. Penalty equal to the said duty was imposed on the main appellant and a penalty of ₹ 50,000/- was imposed on the second appellant, who is the Director of the DMRC, Delhi. 2. Ld. Counsel for the appellant submitted that Sl.No.19 of the Notification No.6/2006-CE provides for full exemption from excise duty for all items of equipment including machinery and rolling stock procured by or on behalf of DMRC for use in their .....

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ry meaning of equipment including Law Lexicon and Black s Law Dictionary. 3. Ld. AR submitted that the buses cleared by the main appellant can never be considered as an equipment . The entry in the notification is very clear that the exemption shall be applicable only to the all items of equipment including machinery and rolling stock. He submitted that the buses for transport of the persons can never be considered as equipment The definition relied on by the appellant are with reference to Work .....

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lied on the Board s letter dated 14.09.2004 addressed to the DMRC enclosing two lists of items, for which exemption was sought by the DMRC. The Original Authority referred to the proceedings of the Empowered Committed on Delhi MRTS Project. The Original Authority, after examining in detail, the background of DMRC s claim with the Department of Revenue recorded that bus cannot be even by implication considered as equipment It was also recorded that if the intention is to include the bus for exemp .....

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