TMI Blog2018 (11) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... d under the exemption under N/N. 6/2006-CE and accordingly entitled to exemption from excise duty - In similar issue this Tribunal in the case of Paramount Communication Ltd. V/s CCE, Jaipur-I, [2016 (7) TMI 863 - CESTAT NEW DELHI] held in favour of the assessee under similar facts and circumstances - appeal dismissed - decided against Revenue. - E/COD/50750/2018, Appeal No. E/52198/2018-DB, E/51 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearing insulated power cables without payment of duty, after availing benefit of exemption from duty under Notification No. 6/2006-CE dated 01.03.2006, read with Notification No. 21/2002-Cus dated 01.03.2002. ii. The respondent submitted a letter dated 25.10.2006 to the Department that they have a contract with L T for supply of insulated power cables for mega power project i.e. Kodyam Hyd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quirements under the Project Import Regulations, 1986 are not required to be satisfied. The Respondent had submitted the requisite certificate issued by the Jt. Secretary in terms of condition 86. 4. The brief facts of the case in respect of the Appeal No. E/51800/2018 are as under:- i. The respondent is manufacturing and clearing gates and gate parts thereof without payment of duty, after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 06/2006-CE dated 01.03.2006 and the requirements under the Project Import Regulations, 1986 are not required to be satisfied. 5. Heard Shri H.C. Saini, Ld. DR for the Appellant as well as Ms. Sukriti Das, Ld. Advocate for the Respondent. 6. Having heard the rival contentions we are satisfied that the appellant have complied with the conditions of the exemption under Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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