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of CESTAT allowed the appeals of the anonymized appellants and dismissed the Revenue's appeal. The Tribunal found that Condition No. 47A of Notification No. 06/2002-C.E., as amended by N/N. 47/2002, was complied with by production of a district magistrate's certificate evidencing intended use of the pipes in a sanctioned water supply scheme; accordingly the assessee was entitled to exemption. A demand under Section 11D was held unsustainable because the goods were exempted and invoices did not separately reflect duty; prior Tribunal precedent applicable to the facts was followed. Consequentially, demands and penalties against the appellant-entity and its senior officer were set aside.
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