2017 (3) TMI 990

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....,69,823 under section 11A of Central Excise Act, 1944 along with interest thereon under section 11AB of Central Excise Act, 1944 and imposing penalty of Rs. 8,69,823 under rule 25 of Central Excise Rules, 2002, pertains to eligibility for availment of notification no. 3/2004-CE dated 8th January 2004. 2. The eligibility for availment of exemption, on the authority of certificates issued by District Collector, as prescribed in the said notification between April 2004 and September 2004, in relation to water supply projects for which PVC pipes and fittings were supplied by appellant, was sought to be denied on the ground that the four projects were not in conformity with the criteria contained in the said notification including the later r....

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....Infotech Pvt Ltd v. Commissioner of Central Excise, Pondicherry [2014 (307) ELT 118 (Tri-Chennai)] pertains to essentiality certificates that were cancelled whereas in the present dispute, certificates had been withdrawn upon some doubt of eligibility but were re-issued after a clarification from the Central Board of Excise & Customs. The certificates that were re-issued related to the same projects and the same users of the goods supplied by the appellant. Learned Counsel relies upon the decision of the Hon'ble Supreme Court in Commissioner of Central Excise, Surat v. Essar Steel India Ltd [2014 (308) ELT 440 (SC)] upholding the acceptance of certificate issued by competent authority. 7. We take note of the decision of the Hon'ble Supre....