9911796707
TMI Blog2019 (7) TMI 1819X X X X Extracts X X X X X X X X Extracts X X X X ..... lleging - (i) wrong availment of the exemption Notification No.3/204-CE dated 08.01.2004. (ii) not including the element of cost of transportation including average freight. (iii) Irrecoverable taxes on average/equalized basis in the assessable value of their goods. 2. The adjudicating authority ordered for recovery of Rs. 2,11,375/- only in terms of section 11A(2) of Central Excise Act, 1944 along with applicable interest and also imposed a penalty of equal amount in terms of Rule 25(1)(a) read with Rule 25(a)(d) of the Central Excise Rules, 2002. On appeal, learned Commissioner(Appeals) upheld the adjudication order and rejected the appeal filed before him. Hence the present appeal before the Tribunal. 3. Heard both sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Commissioner or the Assistant Commissioner of the Central Excise as the case may be to the effect of such goods re-cleared of the intended use specified notification. The appellant removed paints from their factory without payment of duty by availing the exemption during the relevant period on the strength of a certificate issued by a District Collector, Cuddalore Dist. Tamulnadu. 5. The appellant admits that paints and varnishes do not fall under the category of plant and machinery including instruments, apparatus and appliances, auxiliary equipment/parts and pipes required for setting up of Water Supply Plant. However, paints and varnishes are essential item for proper commissioning, upliftment and maintenance of such water ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edicated for public utilization. Paints and varnishes according to the project implementing authority are indispensible for commissioning and proper utilization and maintenance of the project. According to such understanding the project implementing authority duly authorized the appellant to supply paints and varnishes for utilization in the project. Such authorization was accompanied by a certificate issued by the District Collector of the appropriate district. 7. Hence it is at most a case of mistake in the proper and strict interpretation of an exemption notification and definitely not a case of fraudulent availment of notification by resorting to suppression of facts, willful misstatement, commissioning of fraud with mala fide mot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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