2015 (2) TMI 224

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....one For the Respondent : Shri R. K. Grover, Authorized Representative (DR) ORDER Per. Rakesh Kumar :- The appellant are manufacturers of PSCC Pipes and MS Specials falling under sub-heading 67089090 and 73071900 respectively of the Central Excise Tariff. They supplied these pipes for use in various water supply projects namely Water Supply Projects Chandigarh; Water Supply Project, Cha....

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....upply projects where the appellant supplied the PSCC pipes and also MS Specials, the District Collectors Certificates do not mention the MS Specials. It is on this basis that the Joint Commissioner, Central Excise vide order-in-original dated 10/12/10 confirmed the duty demand of Rs. 26,43,209/- against the appellant alongwith interest thereon under Section 11AB in respect of supply of MS Specials....

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.....K. Grover, the learned DR, who opposed the stay application by reiterating the findings of the Commissioner (Appeals) in the impugned order and emphasised that exemption under Notification No. 6/06-CE dated 01/3/06 is subject to the production of Certificate regarding use of the pipes for water supply project, issued by the District Collector and in this case while the District Collectors Certifi....

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....7488-90 dated 17/10/05 for Bisalpur Nasirabad Project, Ajmer and (e) No. 3874-3877/samanya dated 29/04/08 for Bisalpur Dudu Water Supply Project, Tonk mention only the PSCC Pipes and MS Specials are not mentioned. In our view, while the certificates regarding requirement of MS Pipes would also cover the MS Specials as the MS Specials are only a sort of MS Pipes of smaller length, the certificates ....