TMI Blog2024 (3) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... the above Notification. Thus, these certificates are found to specifically mention that the pipes are for being used for transferring water from source to the treatment plant and from there to the storage facility. The Certificates are issued by the Competent Government Authority. Hence, we do not find any reason to reject these certificates. Non-availability of these certificates at the time of clearance is nothing but a mere procedural lapse. Substantial benefit of Nil rate of duty arising out of a notification cannot be denied to the appellant on the said ground. The appellant has otherwise duly complied with the requirement/ condition of the notification. Hence, it is held that the appellant cannot be held liable for duty demand with re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 and 23.03.2005 and debited the amount of Rs.23,79,337/- on 12.3.2005 alongwith the interest. The Department also observed that the appellant had also made some clearances of M.S. pipes valued at Rs.51,29,890 to PHED, Rajasthan and IPH, Himachal Pradesh during July, 2004 to February 2005. However with the payment of duty at the rate of 8% despite that the rate of duty was 16 % during the relevant time the differential duty was worked out at Rs.3,75,009/-. 2. With these observations a Show Cause Notice No. 2982 dated 01.08.2005 was served upon the appellants demanding an amount of Rs.23,79,337/- equivalent to 10% of the sale price, as mentioned above. Central Excise duty of Rs.18,77,801/- was also proposed to be recovered, both alongwith th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate reveals that it contains sufficient details as are required to seek the fulfilment of the requirements of Notification No.6/2002-CE as amended by Notification No.47/2002. Ld. Counsel has mentioned that the another matter, in appellant s own case but for a different period stands, already settled under Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. It is also brought to the notice that Department itself for the subsequent period has considered the appellant s case vide Order No.14/2009 dated 30.01.2009. With these submissions, the order under challenge is prayed to be set aside and appeal is prayed to be allowed. 5. While rebutting these submissions ld. Departmental Representative has mentioned that the intended use of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. 7. Subsequent to the said directions, the adjudicating authority below has held that certificates were not available with the appellant at the time of clearances. In absence thereof the benefit of Notification No.6/2002 dated 01.03.2002 should not have been claimed while clearing the pipes. With respect to the available Certificates, it is mentioned that the intended use of pipes as indicated in the relevant certificates are for: (i) construction of tube-well, (ii) carrying out the water to N Cat Village for human utilization. (iii) water supply scheme of rural and urban area. (iv) used in setting up of tube well. (v) The said uses are held different from those as mentioned in the notification i.e. the purpose mentioned in the Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, these certificates are found to specifically mention that the pipes are for being used for transferring water from source to the treatment plant and from there to the storage facility. The Certificates are issued by the Competent Government Authority. Hence, we do not find any reason to reject these certificates. Non-availability of these certificates at the time of clearance is nothing but a mere procedural lapse. Substantial benefit of Nil rate of duty arising out of a notification cannot be denied to the appellant on the said ground. 11. We find that the appellant has otherwise duly complied with the requirement/ condition of the notification. Hence, we hold that the appellant cannot be held liable for duty demand with respect to such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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