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Krohne Marshall Private Limited Versus Commissioner of Central Excise, Pune

2017 (12) TMI 278 - CESTAT MUMBAI

N/N. 3/2004-CE dated 8-1-2004 - it was alleged that the certificate was not issued in favor of appellant nor it contains details of goods therefore the adjudicating authority has denied exemption notification - Held that: - As per the notification, it can be seen that only those goods in respect of which certificate is issued by collector/Dy. Commissioner/District Magistrate of the District in which project is located is produced to the Dy. Commissioner or Asstt. Commissioner of Central Excise a .....

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ame goods were supplied by the appellant to M/s. Gannon Dunkerley & Co in turn M/s. Gannon Dunkerley & Co supplied the samegoods to M/s. Hindalco - On the perusal of the documents, we are satisfied that link between goods and the appellant and the goods meant for project is established, therefore appellant is entitle for the exemption N/N. 3/2004. - Appeal allowed - decided in favor of appellant. - Appeal No. E/186/08 - Dated:- 2-11-2017 - Mr Ramesh Nair, Member(Judicial) And Mr. Raju, Membe .....

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te 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 ₹ 8000/- therefore appellant are before us. 2. Shri. Vinod Awt .....

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are appearing in the purchase order. He submits that the said purchase order HKREC-116 dated 30-3-2005 is mentioning the certificate issued to M/s. Gannon Dunkerley & Co. He also referred to the invoices issued by the appellant to M/s. Gannon Dunkerley & Co wherein description of the goods is matching with the purchase order issued to M/s. Hindalco with this co-relation there is no dispute that goods supplied by appellant to M/s. Gannon Dunkerley & Co. was further supplied to M/s. H .....

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He also submits that in the present case lower authority has imposed penalty under Rule 25 of Central Excise Act, 2002, which does not attracts unless it is proved that there was suppression of facts etc with intention to evade duty. 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 Du .....

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.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that unless the certificate is issued in favour of the appellant they cannot supply the goods under Notification No. 3/04 is which prime condition of the notification. Even if the order was placed by the project authority M/s. Hindalco to M/s. Gannon Dunkerley & Co, the supply arrangement is between M/s. Gannon Dunkerley & Co and M/s. Hindalco, in absence of name of the appellant in certificat .....

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1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts (i) All items of machinery, including 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), fro .....

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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 industrial use. This 2. notification shall come into force on the 9th day of January, 2004. As per the above notification, it can be seen that only those goods in respect of which certificate is issued by collector/Dy. Commissioner/District Magistrate of the District in which project i .....

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certificate issued by the collector/district magistrate of Sambalpur district. The same goods were supplied by the appellant to M/s. Gannon Dunkerley & Co in turn M/s. Gannon Dunkerley & Co supplied the samegoods to M/s. Hindalco. On the perusal of the documents, we are satisfied that link between goods and the appellant and the goods meant for project is established, therefore in our view appellant is entitle for the exemption notification No. 3/2004. The identical issue has been consi .....

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