Customs, Excise and Gold Tribunal - Delhi
St-Cms Electric Co. Pvt. Ltd. vs Commissioner Of C. Ex. on 10 March, 2005
Equivalent citations: 2005(184)ELT149(TRI-DEL)
ORDER P.S. Bajaj, Member (J)
1. Heard.
2. The duty amount involved is of Rs. 47,02,274/- with penalty of Rs. 15,00,000/-, which has been confirmed against the appellants for the period March, 2003 - October, 2003 by the adjudicating authority by denying them the benefit of Notification no. 6/2002-C.E., which provides exemption to the LSHS used by the Generating Company, who had obtained licence under Part-II of the Indian Electricity Act, or obtained sanction under the Section 28 of the said Act.
3. From the record, we find that the appellants are Electricity Generating Company and prima facie, falls within the definition of the said Company as defined in the explanation appended to the said Notification. They have also got sanction/permission from the Tamil Nadu State Electricity Authority to whom they are supplying the electricity.
4. Therefore, prima facie, the appellants, in our view, have a strong case on merits. That being so, we allow the waiver of the pre-deposit of the duty and penalty amounts and stay the recovery of the same till the disposal of the appeal. The appeal is posted for regular hearing on 20th May, 2005.