https://www.taxtmi.com/caselaws?id=125440 Pipes used in a water supply project were examined under an exemption notification, but the exclusion for plants supplying water for industrial purposes created doubt because part of the water was intended for non-domestic and industrial use. The interpretative dispute meant the claim to exemption was not free from doubt, so there was no strong prima facie case against the duty demand at the stay stage. However, the same uncertainty justified relief against penalty, and waiver of the penalty amount was granted while full stay on the duty component was refused. en-us Tue, 09 Jun 2009 00:00:00 +0530 Thu, 25 Oct 2012 11:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125440 Pipes used in a water supply project were examined under an exemption notification, but the exclusion for plants supplying water for industrial purposes created doubt because part of the water was intended for non-domestic and industrial use. The interpretative dispute meant the claim to exemption was not free from doubt, so there was no strong prima facie case against the duty demand at the stay stage. However, the same uncertainty justified relief against penalty, and waiver of the penalty amount was granted while full stay on the duty component was refused. Case-Laws Central Excise Tue, 09 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125440