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2017 (4) TMI 986

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..... n. Benefit of N/N. 3/04-CE - Held that: - It is apparent that N/N. 3/04-CE applies to all kinds of excisable products in a broad category as listed in the notification. There is no tariff classification nor there is any specific machinery or instrument or appliances identified by name. In such situation, denial of exemption to the appellant is not justifiable. Penalty - Held that: - there is no justification for imposing equal amount of penalty on the appellant. The show cause notice did not allege or invoke extended period of demand and there is no charge regarding specific violation of various provisions of law attracting such equal penalty - penalty set aside. Appeal allowed - decided partly in favor of assessee. - Excise Appea .....

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..... itution not engaged in any commercial activity and the said goods are required for research purpose only. Ld. Counsel submitted that the consignee is having R D facility as certified by the Government of India and accordingly, the exemption for the impugned wires and cables should be allowed. 3. Regarding exemption notification no.3/2004-CE, he submitted that they have procured the required certificate issued by the District Magistrate, Nalganda (AP) to the effect that the cables are required for setting up of water supply plant/project as assessed by the Superintendent Engineer with reference to Srisailam Reservoir. The denial of exemption, on the ground that the cables were in running length, is not justifiable. 4. Ld. Counsel als .....

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..... f Scientific and Industrial Research, Government of India, has been obtained for such supplies of duty free excisable items. We find that this is an essential condition which has not been fulfilled by the appellant and as such, they are not eligible for exemption under the said notification. 8. Regarding the appellant s eligibility for notification no.3/04-CE, we note that the said notification exempts all items of machinery including instruments, apparatus and appliances, auxiliary equipments and their components for setting up water supply plants. The appellants produced certificate of the District Magistrate in Andhra Pradesh. The appellant s name is specifically mentioned as a supplier of aluminium armoured cable. The quantity mentio .....

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..... bles for the water supply project has been certified by the competent authority. The same is not in dispute. In KEI Industries Ltd. 2016 (338) ELT 618 (Tribunal), the Tribunal held that such wires and cables supplied to sub-contractors in connection with setting up of water supply plant is eligible for exemption under notification no.3/04-CE. It is apparent that notification no.3/04-CE applies to all kinds of excisable products in a broad category as listed in the notification. There is no tariff classification nor there is any specific machinery or instrument or appliances identified by name. In such situation, we find denial of exemption to the appellant is not justifiable. 9. Regarding imposition of penalty, we note that there i .....

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