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TMI Blog2017 (12) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate issued by district magistrate and collector Sambalpur. The show cause notice was issued wherein it was alleged that the certificate was not issued in favour of appellant nor it contains details of goods therefore the adjudicating authority has denied exemption notification and confirmed the demand. Being aggrieved by the original order appellant filed appeal before the Commissioner(Appeals) who upheld the Order-in-original, however reduced the penalty of Rs. 8000/- therefore appellant are before us. 2. Shri. Vinod Awtani, Ld. C.A. appearing on behalf of the appellant submits that even though the name of the appellant is not appearing in the certificate issued by M/s. Gannon Dunkerley & Co to whom certificate was issued, the goods we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. He submits that the appellant at the time of clearance of the goods intimated to the jurisdictional Dy. Commissioner regarding the clearance of the goods under Notification NO. 3/04 and submitted all the documents including certain documents issued to M/s. Gannon Dunkerley & Co. therefore there was no malafide intention on the part of the appellant hence the penalty was not warranted. He placed reliance on the following judgments: (a) Commissioner of C. Ex. Delhi-II Vs. Ganpati Rollings Pvt Ltd[2016(338)ELT 587(Del)] (b) Commissioner of Central Excise, Lucknow Vs. Shubh Metals[2015(318)ELT 282(Tri. Del)] (c) Commissioner of C. Ex. Lucknow Vs. B.M.W. Steel Ltd [2011(272) ELT 315(Tri. Del.)] 3. On the other hand, Shri. M.R. Melvin, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff Act, 1985 (5 of 1986), from whole of the duty of excise leviable thereon under the said First Schedule, subject to the condition that a certificate issued by the Collector/Deputy Commissioner/District Magistrate of the District in which the project is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified above. Explanation.- For the purpose of this notification, water supply plant includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for agricultural or indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply of specified goods from the unit whose name is appearing in the said certificate. In that case similar facts were that before clearance of the goods appellant duly intimated to the jurisdictional excise officer to their intention to clear the goods as sub contractor. The goods having been cleared to specified unit for intended purpose and in absence and allegation of possible mis-used the exemption under benefit notification for public interest cannot be denied. The facts of the present case is also identical in the case of KEI Industries Ltd(supra). In case of Caterpillar India Pvt Ltd(Supra) Hon'ble High Court has taken view with regard to the fact that the goods were supplied under Notification No. 108/95-C.E. dated to the project fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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