ALSTOM T&D INDIA LTD. AND ORS. Vs. LTU

JUDGEMENT

(1.) IN respect of Appeal Nos. E/547 & 548/2012, the appellants have filed miscellaneous application for change of cause title from Areva T & D India Ltd. to Alstom T and D India Ltd. In addition, due to demerger with M/s. Schneider Electric Infrastructure Ltd., the appellant has prayed that the cause title should reflect both the names and amended as Alstom T & D India and Schneider Electric Infrastructure Ltd. Accordingly, both the miscellaneous applications are allowed and Registry is directed to amend the cause title as Alstom T & D India Ltd. & Schneider Electric Infrastructure Ltd.

(2.) AFTER disposing the miscellaneous applications, the main appeals are taken up for hearing and disposal as the issue involved in all the five appeals are identical. The common issue involved in these appeals is whether the appellants are eligible for exemption Notification No. dated 1.3.2006. The appellants supplied circuit breakers, control panels and relays along with mandatory spares under International Competitive Bidding by availing Notification No. dated 1.3.2006. The adjudicating authority confirmed the demand being the amount equivalent to the credit availed on the said mandatory spares cleared as such and also demanded interest and imposed penalty under Rule 15. By the impugned orders, the Commissioner (Appeals) has upheld the adjudication orders.

(3.) LEARNED AR for Revenue reiterated the findings of the Commissioner (Appeals).