2017 (5) TMI 1478

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....ok Barthwal & Sh. Manish Saharan, Advocates for the appellant Sh. M. R. Sharma, AR for the Respondent JUDGEMENT Per: Anil Choudhary: The issue in this appeal by the appellant, a manufacturer of PVC pipes, is whether on supplying PVC pipes under Notification No. 3/2004-CE dated 08.01.2004 have violated the provisions of the Notification and the scheme of the Act/ Rules, and are liable t....

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....intended use, specified above. 2. The admitted facts are that the appellant have supplied goods to 'Jay Hanuman Sahakari Pani Puravatha Sannstha Maryadit' on the certificate issued by Collector, Kolhapur under the said notification, being certificate dated 15.5.2004, specifying that the said 'Jay Hanuman Sahakari Pani Puravatha Sannstha Mardadit' of Minache, Taluka Hatkanangale, has resolved to....

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....r the show cause notice dated 27.06.2008 is that the scheme does not have water treatment facility like desalination, demineralization or purification of water etc. as mentioned in the explanation to the said notification. Hence the benefit of said notification is not available. 4. Heard the ld. Counsel for the appellant who have raised various grounds, inter alia, stating that so far as the ap....