2009 (5) TMI 770

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....eer Chakraborthy, G.P. Sastry, Advocates, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. -  In terms of the impugned order, the following amounts are required to be pre-deposited : (i)      Central Excise duty of Rs. 41,30,31,281/-; (ii)    Interest under Section 11AB;....

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....reproduced below : F. No. 354/34/2008-TRU Government of India Ministry of Finance Department of Revenue, Tax Research Unit             New Delhi, dated the 14th March 2008 To All Chief Commissioners of Central Excise All Chief Commissioners of Central Excise & Customs Sir/Madam, Sub.: Excise, duty exemptio....

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.... purpose from the District Collector/Magistrate in which the plant is located. 2. Doubts have been raised about whether the exemption pertaining to pipes applies only to pipes required for the setting up of water treatment plants or also to pipes for replacement of worn-out damaged pipes. 3. The matter has been examined. In view of the policy objective of creating the requisite inf....

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.... in his Order-in-Original, he has taken a diametrically opposite view and decided the case against the appellants. Further, our attention was invited to the following decisions of the Tribunal, which have decided the issue in favour of the assessee. (i)      CCE, Kolkata-III v. M/s. Electro Steel Casting Ltd. vide Order No. M-301-330/A-1119-1150/KOL/08, dated 27-10-2008....