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TMI Blog2018 (7) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent ORDER Brief facts are that the appellants are engaged in manufacture of cement and clinker and are registered with the Central Excise department. On verification of ER-1 returns for the period July 2007 to august 2008 as well as the details of cement dispatched by them to SEZ furnished along with their returns, it was noticed that the appellants had cleared cement without payment of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt as per order from Neyveli Lignite Corporation Ltd. for setting up of a water supply plant. The said contractor had procured the required certificate from the Collector, Cuddalore District which contained among other goods cement of 4750 MTs. Based on the certificate given by the contractor, the appellant supplied the said quantity on the belief that the goods are fully exempted as per Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the notification and argued that cement is not exempted as per Notification 3/2004. The appellants are therefore not eligible for the exemption. Merely because the contractor had obtained a certificate from the District Collector, the appellants cannot claim benefit of the notification. 4. Heard both sides. 5. The ld. consultant has made a fragile effort to argue that cement is eligible fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty imposed under section 11AC. He has submitted that there was no intention to evade payment of duty and the exemption was availed only because the contractor produced the certificate issued by Collector. The appellant was under bonafide belief that the certificate was valid for claiming exemption. Further, that since the major quantity of cement supplied in the exempted category are supplies t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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