TMI Blog2017 (8) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... cheme 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 lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of duty from M/s. Laxmi Pipes and Fittings, Pithampur. Subsequent to clearance of pipes, Revenue undertook investigation against M/s. Laxmi Pipes and Fittings as well as the appellant and came to the conclusion that the pipes cleared without payment of duty is in contravention of the provisions of relevant Notification No. 3/2004-C.E. Accordingly, duty was demanded from M/s. Laxmi Pipes and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uding instruments, apparatus and appliances, auxiliary equipment and their components/parts required for setting up of water supply plants; and (ii) Pipes needed for delivery of water from its source to the plant and from there to the storage facility, falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from whole of the duty of excise leviable thereon under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istrict Collector, Kolahpur have procured the pipes for supply of water in their village. Revenue s grievance with reference to extending the benefit of notification is that the pipes cleared from M/s. Laxmi Pipes and Fittings have been used for transportation of water from pumping station to the agricultural land whereas, the notification contemplates for use of pipes for delivery of water from i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es are administered by the District Collector of the relevant district. Accordingly, 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, I feel the benefit of notification should be extended. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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