ORDER
Gowri Shankar, Member (Technical)
1. The applications are for waiver of deposit of duty of Rs 10.78 lakhs, penalty totalling Rs 11.28 lakhs and fine of Rs 10.00 lakhs for redemption of the plant ordered to be confiscated, by York Refrigeration India Ltd and penalty under Rule 209A of Rs 1.00 lakh on Hindustan Coca Cola Beverages.
2. The duty has been demanded, and penalties imposed on the ground that York Refrigeration India Ltd manufactured at the factory of Hindustan Coca Cola Beverages a brine chilling plant and did not pay the duty under Heading 8418.10 of the tariff dealing with the refrigeration machinery and plant.
3. We have heard both sides.
4. On merits, whether the plant in question was movable or not requires detailed examination. The counsel for the applicant however contends that on the assumption that is liable to, it would be entitled to the benefit of exemption under notification 67/95 has, at this stage, to be accepted. The Commissioner, in his order, does not deny that the terms of the exemption contained in the notification would apply to the goods. The reason, that he advances in not accepting this ground, is that the applicant did not obtain the registration prescribed under Rule 173Q for manufacture of the plant. This is the argument that the departmental representative adopts.
5. The notification does not contain any condition. Therefore, the registration must have been extended to the goods. Prima facie therefore the basis for denial of the exemption of this ground is not sustainable. Therefore, we waive deposit of the duty demanded, penalties imposed and redemption fine from the manufacturer, and penalty imposed on Hindustan Coca Cola Beverages and stay their recovery.