TMI Blog2018 (3) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... hnical mistake on the part of the appellant, we cannot deny the substantial justice. The production is the same, manufacturing and the process is the same and excise duty is liable on the manufacturing, merely because in the certificate there is no mention of MS Special, the taxing statute will not be different - the view taken by the Tribunal is just and proper and no interference is required. Appeal dismissed - decided against Revenue. - D. B. Central/excise Appeal No. 22/2018 - - - Dated:- 13-3-2018 - K. S. Jhaveri And Vijay Kumar Vyas, JJ. For the Appellant : Mr. Siddharth Ranka with Mr. Saurabh Harsh JUDGMENT 1. By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal filed by the assessee. 2. Counsel for the appellant has framed following substantial question of law arising in the appeal: (i) Whether the ld. CESTAT was right in law in setting aside the demand determined on the basis of non-fulfillment of the conditions of exemption Notification No.47/2002-CE dated 06.09.2002 Notification No.6/2006-CE dated 01.03.2006 for the clearance of finished goods i.e. MS Specia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Collector/District Magistrate/Deputy Commissioner of the District in which the plant 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 in column(3) of the Table. 4. He further contended that in view of Chapter 73 article of iron or steel where the assessee has claimed as under:- Tariff Item Description of goods Unit Rate of duty 1 2 3 4 7303 Tubes, Pipes and Hollow Profiles, or Cast Iron. 7303 00 Tubes, Pipes and Hollow profiles, of cast iron: 7303 00 10 Rain water pipe Kg. 12.5% 7303 00 20 Soil pipe Kg. 12.5% 7303 00 30 Sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day of April of each financial year. As found by the forums below, including CEGAT, factually, the declaration and the undertaking were not submitted by the appellants. This is not an empty formality. It is the foundation for availing the benefits under the Notification. It cannot be said that they are mere procedural requirements, with no consequences attached for non-observance. The consequences are denial of benefits under the Notification. For availing benefits under an exemption Notification, the conditions have to be strictly complied with. Therefore, CEGAT endorsed the view that the exemption from operation of Rule 174, was not available to the appellants. On the facts found, the view is on terra firma. We find no merit in this appeal, which is, accordingly, dismissed. 7. He has also taken us through the observations made by the CIT (A) which reads as under: 4. During the course of personal dearing, Shri Arvind Sharma, Advocate appeared and reiterated the submission made in the appeal documents. He asked for one month time to get the necessary certificates from the State Government, PHED Department regarding MS Specials and weight vis. Length. 6. In this case th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that PSCC Pipes and MS Pipe are for different use and used in different zones of pressure and site condition and MS Specials are used for changing the alignment using for Tee, Bends and are short in length used for ling and jointing of Pipes in required alignment. However, he submitted the details of clearance of MS Specials during April 2006 to March 2008 ut could not give a proper reply for the said clearances of MS Specials without payment of duty and without having proper exemption certificate in this respect. I also find that the statement of Shri Anil Kedia, Accounts Officer, authorized by the director of the company is also co-related in this respect who tendered the statement that they were simultaneously clearing PSCC Pipes, BWSC Pipes, MS Pipes and MS Specials under various certificates issued by the Collector under exemption Notification No.47/2002-CE dated 06.09.2002 and 06/2006-CE dated 01.03.2006 substantiating the allegation of willful mis-statement of the facts as raised by the impugned show cause notice. I also further observe that unit of quantity of clearance of various pipes are mentioned in running meters/kms. In the certificates whereas the assessee had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red opinion, while considering the matter, the Tribunal has rightly observed as under: 4. After hearing both the sides and on going through the material available on record, it appears that the main argument of the appellant that MS Special are also a sort of pipe, though of smaller length and, therefore, the reference to the MS pipes in the District Collector s Certificate would also cover MS Special. On going through the record, we find that out of the 8 certificates in 4 certificates MS Special has been mentioned. The Department has already granted exemption. 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 water supply then the same is allowable as Department has already allowed in 4 certificates. Hence, for technical mistake on the part of the appellant, we cannot deny the substantial justice. 10. In our considered opinion, the prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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