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2017 (8) TMI 888 - CESTAT NEW DELHIPenalty - clearance of pipes without payment of duty - N/N. 3/2004-C.E., dated 8-1-2004 - denial of benefit on the ground that there is no storage facility in the pipes - Held that: - the District Collector will be in a position to know the details of the scheme and has authorized procurement of pipes without payment of duty, as per requirement. Hence, once the District Collector issued the certificate, after considering the water scheme, the benefit of notification should be extended - The penalty stands imposed under Rule 26 for dealing in excisable goods which are liable for confiscation. The imposition of penalty is totally unjustifiable and liable to be set aside - appeal allowed - decided in favor of appellant.
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