9911796707
TMI Blog2024 (10) TMI 1538X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 11B of the Central Excise Act, 1944. 2. It has been claimed by the appellant that they have undertaken supply of EOT cranes to M/s. Larsen and Toubro for Mega Power Project at Amrawati Maharashtra and by over sight they have made payment of Central Excise Duty amount to Rs. 7,15,023/- in terms of notification No. 6/2006-CE dated 01.03.2006 as amended as amended vide notification no. 31/2010-CE dated 28th July, 2010, goods supplied to Mega Power Projects are exempted for payment of Central Excise Duty subject to fulfillment of certain conditions as provided under Sr. No. 28 of the Notification No. 31/2010 dated 28th July, 2010. 3. The department has rejected the refund claim of the appellant observing that the appellant have fail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Act, 1994 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No 6/2006-Central Excise, dated the 1st March, 2006, published in the Gazette of India, Extraordinary vide number G.S.R. 96(E) dated 1 March, 2006, namely - In the said notification, in the Annexure, for condition No. 28 and the entries relating thereto, the following shall be substituted, namely : - Condition No. Conditions 28 (a) such goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tting up of the Mega Power Project. We find that the necessary under taking has been provided to the Deputy Commissioner of Central Excise by the Chief Executive Officer of M/s. Indiabulls Power Limited on behalf of M/s. Larsen and Toubro dated 01.02.2011, the copy of the same is reproduced below : - We have also perused the relevant invoice which have been issued by the appellant which is reproduced here:- The perusal of above two documents make it clear that the goods were meant for setting above Mega Power Project and the necessary undertaking as required under condition no. 28 of the exemption Notification no. 31/2010 dated 28th July, 2010 has been complied with. I am satisfied that appellant have complied with condition no. 28 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or limited period or with the specific objective etc. That is why its construction, unlike charging provision, has to be tested on different touchstone. In fact an exemption provision is like an exception and on normal principle of construction or interpretation of statutes it is construed strictly either because of legislative intention or on economic justification of inequitable burden or progressive approach of fiscal provisions intended to augment State revenue. But once exception or exemption becomes applicable no rule or principle requires it to be construed strictly. Truly speaking liberal and strict construction of an exemption provision are to be invoked at different stages of interpreting it. When the question is whether a subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the subject but or in the once ambiguity or doubt about applicability is lifted and the subject falls in the notification then full play should be given to it and it calls for a wider and liberal construction. (See Union of India v. Wood Papers Ltd. and Mangalore Chemicals and Fertilisers Ltd. v. Dy. Commr. of Commercial Taxes to which reference has been made earlier.)" 16. In view of the above, we cannot sustain the judgment and order passed by the Tribunal in Appeal No. E/1352/2002-B, dated 25-10-2002. 17. Accordingly, we allow this appeal, set aside the judgments and orders passed by the Tribunal and the adjudicating authority. We direct the adjudicating authority to apply the Notification dated 1-3-1986 in the assessee's case ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
