https://www.taxtmi.com/caselaws?id=376923 Expansion bellows used as joints in a water pipeline were held not to fall within Notification No. 3/2004-CE because they were neither components or parts of a water treatment plant nor pipes for delivery of water from the source to the plant. The exemption claim therefore failed. However, the penalty was set aside because the dispute arose from interpretation of the exemption notification and no mala fide was found. The duty was also required to be recomputed on a cum-duty basis, since the sale price was treated as inclusive of duty, resulting in partial relief to the assessee. en-us Mon, 25 Feb 2019 00:00:00 +0530 Mon, 02 Mar 2020 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376923 Expansion bellows used as joints in a water pipeline were held not to fall within Notification No. 3/2004-CE because they were neither components or parts of a water treatment plant nor pipes for delivery of water from the source to the plant. The exemption claim therefore failed. However, the penalty was set aside because the dispute arose from interpretation of the exemption notification and no mala fide was found. The duty was also required to be recomputed on a cum-duty basis, since the sale price was treated as inclusive of duty, resulting in partial relief to the assessee. Case-Laws Central Excise Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376923