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TMI Blog2022 (2) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... d Central Excise, Vadodara-I dated 19.03.2021. 3. The operative part of the impugned order reads thus; "'Order i. I confirm the demand of Central Excise Duty amounting to Rs. 9,74,74,810/- (Rupees Nine Crores Seventy Four Lacs Seventy Four Thousand Eight Hundred and Ten Only) and order to recover the same under Section 11A(10) of Central Excise Act, 1944 read with Section 174 of Central GST Act, 2017 from M/s. Elecon Engineering Co. Ltd., Anand-Sojitra Road, Vallabh Vidya Nagar, Anand. (ii) I drop the demand of Central Excise Duty amounting to Rs. 26,82,302/- from M/s. Electon Engineering Co. Ltd Anand-Sojitra Road, Vallabh Vidya Nagar, Anand. (iii) I order to recover interest at the appropriate rate on the amount shown at Sr.(i) un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to show-cause as to why; (i) An amount of Rs. 10,01,57,113/- (Rs.Ten Crores One Lakhs Fifty Seven Thousand One Hundred Thirteen Only) for the period November-2014 to June- 2017 should not be demanded and recovered from them under Section 11A(4) of the Central Excise Act, 1944; (ii) Interest at an applicable rates, on the amount shown at Sr.No.(i) above, should not be demanded and recovered from them under Section 11AA of the Central Excise Act, 1944; (iii) Penalty should not be imposed upon them under Section 11AC (now proviso to Section 11AC(1)(a) of the Central Excise Act, 1944." 5. This litigation has something to do with the notification No.12/2012-CE dated 17.03.2012. This notification relates to the exemption and effective r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the International Competitive Bidding ultra mega power project, status holder incentive scheme or Government Agency (Defence). On scrutiny of the records of the writ applicants, it was noticed that the writ applicants had not produced the Project Authority Certificates issued by the competent authority mentioned in the said notification as regards the clearances of the goods to the Central Excise Department. It is in these set of facts that the Department took the view that the Central Excise Duty at the tariff rate is required to be recovered from the assessee. 6. Upon receipt of the show-cause notice referred to above, an exhaustive reply was filed by the writ applicants pointing out that so far as the Serial No. 336 of the table ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect to what the other side has to point out that the show-cause notice was only with respect to the omission to submit the project authority certificates and not the clearances under the ICB-Para 8.2(f) of the FTP without fulfilling the conditions stipulated therein. However, the Principal Commissioner, while passing the final order, took notice of this and observed in Para-8.4 of the impugned order as regards the various criteria which were required to be fulfilled before clearing the goods under the ICB. 8. When this matter was taken up for hearing and having noticed that the impugned order in original passed by the Principal Commissioner is an appealable order, we confronted Mr. Thakore in this regard and requested him to make us unders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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