TMI Blog2008 (12) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... antification of the demand - E/78-79/2005 - A/2711-2712/2008-WZB/AHD - Dated:- 17-12-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri J.C. Patel, Advocate, for the Appellant. Dr. Manoj Kumar Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellant is a small scale unit engaged in manufacture of Centrifugal Pumps of various models primarily designed for; (a) to handle water (b) to handle liquid other than water and (c) to handle chemicals i.e. chemicals process pumps. The demand stands raised against the appellant on two accounts:- First - that they are using name of foreign collaborator on the said pumps and as such, not entitled to the benefit of small scale ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting with any mala fide intentions. Inasmuch as different views were holding the field during the relevant times the appellant's plea that they were entertaining a bona fide belief that inspite of using foreign person's brand name by way of fixing stickers, they would still be entitled to the benefit of exemption notification, has to be accepted. As such, the demand raised on the said ground, is set aside on the grounds of limitation. 3. Another part of the demand is, on the ground that the investigation conducted by the Revenue at the customer's end has revealed that the orders were placed for pumps for handling chemicals and liquids other than water, whereas, invoices were issued for pumps for handling water. Inasmuch as the water han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue draws our attention to the statements of the buyers as also the Director indicating the fact of clearance of chemical handling pumps under the guise of water pumps. 6. In his rejoinder, Shri J.C. Patel submits that the statements recorded by the Revenue are not against them and are in fact totally exculpatory. 7. We find that the customer's statement is to the effect that they placed purchase order for pumps for handling chemicals other than water, whereas invoices were issued by the appellant, showing pumps for handling water. They have also produced purchase orders and indents specifying such pumps. As such, we are of the view that the Revenue's stand on the above issue is required to be upheld. However, we find that dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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