https://www.taxtmi.com/caselaws?id=347938 The Tribunal ruled in favor of the appellants, allowing their claim for exemption under Notification No.6/2002 for manufacturing PSC pipes for clear water supply scheme projects. The Tribunal emphasized that District Collectors' certificates endorsing the pipes' use for exempted projects should be accepted unless repudiated. Additionally, the Tribunal dismissed the Revenue's demand for recovery of excise duty under Section 11D, stating that clear evidence of collecting excise duty amounts is necessary to invoke the section, which was lacking in this case. Penalties on individuals were also dismissed as the main appeal succeeded, leading to the impugned order being set aside with appeals allowed. en-us Wed, 06 Sep 2017 00:00:00 +0530 Thu, 14 Sep 2017 07:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347938 The Tribunal ruled in favor of the appellants, allowing their claim for exemption under Notification No.6/2002 for manufacturing PSC pipes for clear water supply scheme projects. The Tribunal emphasized that District Collectors' certificates endorsing the pipes' use for exempted projects should be accepted unless repudiated. Additionally, the Tribunal dismissed the Revenue's demand for recovery of excise duty under Section 11D, stating that clear evidence of collecting excise duty amounts is necessary to invoke the section, which was lacking in this case. Penalties on individuals were also dismissed as the main appeal succeeded, leading to the impugned order being set aside with appeals allowed. Case-Laws Central Excise Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347938