https://www.taxtmi.com/highlights?id=93838 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. en-us Tue, 04 Nov 2025 08:03:33 +0530 Tue, 04 Nov 2025 08:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93838 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. Highlights Central Excise Tue, 04 Nov 2025 08:03:33 +0530 https://www.taxtmi.com/highlights?id=93838