C.C.E., Jaipur vs Mahindra & Mahindra Ltd

(Arising out of OIA No. 19(MPM)CE/JPR-I/2006 dated 16.01.2006 passed by Commissioner (Appeals-I) Central Excise, Jaipur)

1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether their Lordships wish to see the fair copy of the order?

4. Whether order is to be circulated to the Department Authorities?

C.C.E., Jaipur Appellant

Vs.

Mahindra & Mahindra Ltd. Respondent

Appearance:

Present for the Appellant: Shri R.K. Gupta, DR

Present for the Respondent: None (Written Submission)

Coram: Honble Shri Ashok Jindal, Member (Judicial),

Honble Shri B. Ravichandran, Member (Technical)

Final Order No. 52305/2015

Per: B. Ravichandran

This is an appeal filed by the department against Order-in-Appeal dated 16.01.2006 passed by Commissioner (Appeals). The Respondent cleared Tractors without payment of duty on the strength of the certificate issued as under Notification No. 108/95-CE dated 28.08.1995. These supplies were made for the project financed by the International Development Association which appeared to be not one of the organization eligible for concession under the said Notification. Proceeding are initiated by issue of Show Cause Notice and the original authority confirmed the demand. On appeal by the respondent the ld. Commissioner (Appeals) vides impugned order allowed the appeal. The department is before us against the said Commissioner (Appeals) order. The main point is that the International Development Association is not a specified organization for the concession under the said Notification.

2. The Ld. AR pleaded that exemption notification has been wrongly allowed in the impugned order. In the written submission the respondent submitted a copy of certificate which was signed by Secretary, Irrigation Department, Government of Rajasthan and counter signed by Additional Chief Secretary, Finance Department, Government of Rajasthan. The certificate states that the project was Funded under International Development Association and implemented by Government of Rajasthan. The construction equipments/goods are required for the execution of said project which has been duly approved by the Government of India.

3. We find that the International Development Association is part of the World Bank (International Bank for Re-construction and Development). The said Bank has been given privileges in terms of Section 3 of the United Nations (Privileges And Immunities) Act, 1947. Accordingly we find no merits in the present appeal. The same is dismissed.

(Dictated and pronounced in open court)

(ASHOK JINDAL)

Member (Judicial)

(B. RAVICHANDRAN)

MEMBER (TECHNICAL)

K. Gupta

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