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M/s HD Fire Protect Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai-III

Benefit of N/N. 6/2006-CE dated 1.3.2006 - goods supplied to the sub-contractor - International Competitive Bidding (ICB) - whether the appellant being supplier of the goods to sub-contractor whose name is appearing in the PAC is eligible to exemption N/N. 6/2006-CE? - Held that: - the issue has been clarified in the Union Budget 2014-15 according to which the supplies made to the sub-contractor is also eligible for exemption N/N. 6/2006 - appeal allowed - decided in favor of appellant. - E/8531 .....

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1.3.2006 as amended (Sr. No. 91/91A) based on the Project Authority Certificates (PAC) issued by the Project authorities during the period December, 2010 to September, 2011. As per the condition of the notification, the goods are exempted from payment of duty if supplied against International Competitive Bidding and are exempted under Customs Tariff Act subject to the fulfillment of the conditions laid down thereunder. A show-cause notice was issued wherein it was alleged that the assessee have .....

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mpetitive Bidding, therefore, the goods supplied to the sub-contractor is not eligible for the exemption Notification No.6/2006-CE dated 1.3.2006. In the adjudication, the adjudicating authority confirmed the demand. Being aggrieved by the Order-in-Original, the appellant filed an appeal before the Commissioner (Appeals). The learned Commissioner (Appeals) also upheld the demand of duty, however, penalty under Section 11AC as well as redemption fine of ₹ 1 lakh imposed by the original adju .....

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2016 dated 15.1.2016 dropped the demand extending the benefit of Notification No.6/2006-CE. The learned Commissioner (Appeals) in the said order given the finding that another proceedings by Order-in-Original No.60/14-15 passed by the Assistant Commissioner of Central Excise, Mulund Division, on the same issue giving benefit of notification to the appellant was not challenged by the Department. The said Commissioner s (Appeals) order dated 15.1.2016 was also accepted by the Revenue. Therefore, i .....

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or whose name is appearing in the PAC is eligible to exemption Notification No.6/2006-CE. As per the submissions of the appellant, we find that the issue has been clarified in the Union Budget 2014-15 according to which the supplies made to the sub-contractor is also eligible for exemption Notification No.6/2006. Further, the very same issue has been considered by this Tribunal in the case of Kent Introl Pvt. Ltd. Vs. Commissioner of Central Excise, Nashik - 2014-TIOL-211-CESTAT-MUM, wherein the .....

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ction with the petroleum operations undertaken under petroleum exploration licence or mining leases and the certificate had been issued by the General Manager (Project), Oil and Natural Gas Corporation. Therefore, it is clear that the goods have been supplied against a contract granted under International Competitive Bidding. From the said certificate is also seen that the appellant's name figures as a sub-contractor and the goods supplied by the appellant is also covered by the said certifi .....

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cise Notification which stipulates that the goods are exempt from duties of customs leviable under the First Schedule to the Customs Tariff and the Additional Duty leviable under Section 3 of the Customs Tariff Act when imported into India. As regards the condition No.29 referred to in Notification No.21/2002, those conditions have been stipulated to be complied by the importers of goods and do not apply to domestic manufacturers. So long as the goods are exempt, the condition to be satisfied by .....

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that in the appellant s own case the Commissioner (Appeals) decided the issue vide Order-in-Appeal No.CD/290 & 291/M-III/2016 dated 15.1.2016, wherein the following order was passed: - 7.3 Also, in respect of supplies of ₹ 1,38,701/- to M/s. Coastal Gujarat Power Ltd., the observation of the adjudicating authority "that the appellant No.1 is a sub-contractor is not correct as this issue has already been settled by the Hon'ble Tribunal in order dated 20.06.2014. The Adjudicatin .....

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at "I find that the quantity of the goods cleared to the various Mega Power Projects by claiming exemption Notification No.6/2006-CE dated 1.03.2006 is within the quantity ordered as per the PACs and related documents and have not exceeded the quantity ordered". 8. In view of above I find that the appellant no. 1 have cleared the quantity of the goods as ordered by PAC they are eligible for exemption under notification no. 6/2006 -CE and hence the demand of ₹ 4,07,888/- is not te .....

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