2009 (11) TMI 459

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....d M/s. Noyyal Common Effluent Treatment Company Pvt. Ltd., of Tirupur have entered into an agreement with "M/s. IVRCL" for laying pipes for effluent conveyance system and water transmission. Accordingly, the appellants have placed an order against OA No.LIL/SPS/ORD/1214 and OA No. LJL/SPS/ORD/1213 both dated 7-2-2006, for purchase of DK Pipes required for the said purpose, to M/s. Lanco Industries Ltd., Rachagunneri village of Sri Kalahasti claiming exemption from payment of central excise duty under Notification No. 3/2004-C.E., dated 8-1-2004 by producing two Certificates issued by the District Collector, Coimbatore, in RC No. Roc. No. 8818/2006/E4 dated 2-3-2006, wherein it was certified that 'M/s. IVRCL' were eligible for exemption from....

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....rances of 48,777.5 RMts of DI Pipes cleared to "M/s. IVRCL". Further, an amount of Rs. 82,13,748/- and Ed. Cess of Rs. 1,64,282/- was also paid on the clearances of 33,771.5BMts of DI Pipes cleared to "M/s. IVRCL" 2.2 Further, the District Collector, Coimbatore again issued two excise duty exemption certificates vide RC No. 1375/2007/E4 & RC No. 1374/2007/E4 both dated 3-2-2007 for supply of pipes required for Reverse Osmosis System to "M/s. IVRCL" for the work of laying pipelines between the Industrial Water supply plants of M/s. Tirupur Industrial Waste Water Recycling Company Limited" in respect of Purchase Order No. IVRCL/CRO/CKK/P.L/024/06-07 and "M/s. Noyyal Common Effluent Treatment Company Limited" in respect of Purchase Order No....

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....by such an order, appellants preferred an appeal before the learned Commissioner (Appeals), who also took an identical view and rejected and appeal filed by the appellant. Hence, this appeal. 3. Learned Counsel submits that the entire issue has been wrongly appreciated by both the lower authorities. It is his submission that both the lower authorities have gone on a different direction than the case made in the show cause notice for rejection of the refund claim. He would read the show cause notice, Order-in-Original and Order-in-Appeal. 4. Learned JCDR on the other hand would submit that the show cause notice gives the details why the application of refund should not be rejected. She would also draw our attention to the show cause no....