2015 (5) TMI 1007

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....TECHNICAL MEMBER For the Petitioner : None For the Respondent : Shri L. Dendem, Authorised representative ORDER PER : B.S.V. MURTHY Nobody is present for the appellant. This is the 6th occasion when the matter is coming up for hearing. Therefore the appeal is taken up for decision. 2. Appellant is a manufacturer of PSC / RCC and steel pipes. Appellants supplied 28 BWSC pipes to P....

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....e demand for duty as well as imposition of penalty are sustainable. 4. We have considered the submissions. On going through the records and the appeal memorandum, we find that they had no doubt received a consolidated certificate for 1520 RMT of 400 MM BWSC pipes to be manufactured and supplied by the Patancheru unit. However they had supplied 28 pipes from their Azamabad unit because of heavy ....

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....ion, to the effect that such goods are cleared for the intended use specified in Column 3 of the table". The order was placed on Patancheru unit and the certificate was in the name of Patancheru unit and therefore the stand taken by the Revenue that the appellant unit was not eligible for exemption cannot be found fault with. At the same time, we have to take note of the fact that the pipes have b....