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2017 (9) TMI 695 - AT - Central ExciseExemption under N/N. 6/2002 dated 1.3.2002 - water supply scheme projects - Revenue held a view that wherever there is no treatment plant the whole exemption will not apply - Held that: - similar issue decided in the case of Jain Irrigation Systems Ltd Versus Commissioner of Central Excise & Customs-Nashik [2017 (3) TMI 990 - CESTAT MUMBAI], where it was held that where certificates are the qualification for exemption, it is not open to the central excise authority to overrule that certification - denial of exemption untenable. Demand u/s 11D - Held that: - there is no evidence that the sales document namely invoices etc. indicated any excise duty separately so that the buyer has paid any money representing excise duty to the appellant. In the absence of such situation, the provisions of Section 11D cannot be attracted and the impugned order is without merit. Penalty - Held that: - Since the main appeal is allowed, there is no question of penalty on other appellants. Appeal allowed - decided in favor of appellant.
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