2017 (9) TMI 334

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..... for the respondent ORDER Per: (Dr.) Satish Chandra The present appeal has been filed against the order in appeal no.124/2013 dated 24.10.2013. The period of dispute is 09.08.2004 to 31.12.2008. 2. The brief facts of the case are that during the period under consideration, appellant was engaged in the manufacture of PS CC Pipes and MS Specials falling under sub-heading 67089090 and 73071900 re .....

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..... rtment's view is that in respect of certain water supply projects where the appellant supplied the PSCC pipes and also MS Special, the District Collector's certificate does not mention MS Special. It is on this basis, the Department has confirmed the demand of Rs. 26,43,209/- against the appellant along with interest and penalty. In other words, duty demand has been confirmed on the ground that th .....

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..... on. When the exemption has been granted in 4 certificates it can be granted in the remaining 4 certificates also. It is not the case of the Department that MS Special were supplied somewhere other than projects in hand. The MS special are connected with the water pipes before they are used, sometimes as a bend to divert the flow. When the MS Specials were used in the project pertaining to the wate .....

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