2017 (12) TMI 213

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....y of these M S pipes were cleared to PHED Rajasthan availing the benefit of exemption under notification number 6/2002-CE dated 01.03.2002. Disputes arose regarding the certificates produced by the appellant from the District Collector to avail the above exemption notification. In cases where goods were cleared under exemption, the Department also was of the view that an amount as prescribed under rule 6(3) of the Cenvat Credit Rules 2004 is required to be paid by the appellant. The lower authorities accordingly raised demand for excise duty along with interest and penalty. Penalty was also imposed on Sh. J.D. Gupta, MD. Aggrieved by the impugned order passed by Commissioner (Appeals), the present appeals have been filed by the assessee as ....

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....fication No.6/2002. As per the requirement under the notification the assessee is required to produce a certificate from the District Collector indicating the quantity of pipes required, the purpose for which it is required etc. The Department is of the view that in some cases the required certificate has not been produced from the District Collector. In some other cases, it is recorded that the certificates produced were not in the prescribed format. Hence demand of duty has been raised. It is the submission of the learned counsel is that at the time of clearance of the goods, there was no prescribed format for issue of such certificates. The form was prescribed later by the CBEC. He further submits that out of 35 invoices in whic....