Custom, Excise & Service Tax Tribunal
Bpl Telecom Pvt Ltd vs Commissioner Of Central Excise, ... on 10 December, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 27101/2013 Appeal (s) Involved: E/1068/2006-DB (Arising out of Order-in-Original No.17/2006 dated 11.8.2006 passed by the Commissioner of Central Excise & Customs, Calicut.) BPL TELECOM PVT LTD SYSTEM HOUSE PALAKKAD KERALA Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax - CALICUT CENTRAL REVENUE BUILDING, MANANCHIRA, CALICUT, KOZHIKODE - 673001 KERALA Respondent(s)
Appearance:
Ms. Rukmani Menon, Advocate No.128, Raheja Arcade Koramangala Bangalore.
For the Appellant Mr. R. Gurunathan, Addl. Commissioner (AR) For the Respondent CORAM:
HON'BLE SHRI P.K.DAS, JUDICIAL MEMBER HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER Date of Hearing: 10/12/2013 Date of Decision: 10/12/2013 Order Per : P.K. Das, The issue involved in this case is as to whether the appellant is eligible to avail the benefit of exemption Notification No.108/95-CE dated 28.8.1995 in respect of their clearance of the goods EPABX, PBT, PLCC, etc. to Electricity Board and Power Grid Corporation. The adjudicating authority confirmed the demand of duty of Rs.36,48,864/- for non-fulfillment of condition of Notification and the applicant paid the amount of Rs.36,48,864/- by TR6 Challan No. 1/2003-04 dated 28.5.2003 which was appropriated in the impugned order. Subsequently, it was found that the project was financed by IBRD but they could not produce the evidence in support of their argument and therefore the adjudicating authority disallowed the exemption notification.
2. The learned advocate on behalf of the appellant fairly submits that now they have obtained certificate from Power Grid Corporation of India Ltd. that the project has been financed by IBRD. The learned advocate placed the letter dated 18.3.2004 of the World Bank to the Power Grid Corporation of India Ltd., which was forwarded to the appellant by letter dated 16.4.2004. The learned advocate also relied upon the decision of the Tribunal in the case of Kalpataru Power Transmission vs. Commissioner of Central Excise, Ahmedabad: 2007 (211) E.L.T. 619 (Tri.-Ahmed.). In that case, we find while dealing with the exemption notification No.108/95-CE, the goods were cleared during the period March 2002 to July 2002 without payment of duty claiming the exemption Notification and at the time of clearance the appellant could not produce the certificate, which was placed in May 2004.
3. In our considered view, it is appropriate that the appellant should be given an opportunity to place the certificate before the original adjudicating authority for claiming the benefit of exemption notification. In view of that, we set aside the demand of duty insofar as Rs.36,48,864/- and direct the original adjudicating authority to decide afresh after examining the certificate along with case law. Needless to say that the original adjudicating authority shall give proper opportunity of hearing to the appellants before passing a decision on this issue. This order is passed without expressing any opinion on the merit. The appeal is allowed by way of remand.
(Order dictated and pronounced in open court) B.S.V.MURTHY TECHNICAL MEMBER P.K.DAS JUDICIAL MEMBER rv 2