https://www.taxtmi.com/caselaws?id=780652 CESTAT KOL. allowed the assessee's appeals and dismissed the Revenue appeal, holding that exemption under N. No. 06/2002 (as amended by N. 47/2002) applied to the pipes since the statutory certificate under Condition No. 47A established intended use in a water supply scheme. A demand under s.11D was held unsustainable because invoices showed no separate duty and s.11D did not apply to exempted goods for the relevant period. Consequently, all duty demands and penalties on the company and its officer were set aside. en-us Thu, 07 Aug 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780652 CESTAT KOL. allowed the assessee's appeals and dismissed the Revenue appeal, holding that exemption under N. No. 06/2002 (as amended by N. 47/2002) applied to the pipes since the statutory certificate under Condition No. 47A established intended use in a water supply scheme. A demand under s.11D was held unsustainable because invoices showed no separate duty and s.11D did not apply to exempted goods for the relevant period. Consequently, all duty demands and penalties on the company and its officer were set aside. Case-Laws Central Excise Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780652