2017 (12) TMI 278

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.... Co. Ltd, New Delhi, on the basis of certificate issued by district magistrate and collector Sambalpur. The show cause notice was issued wherein it was alleged that the certificate was not issued in favour of appellant nor it contains details of goods therefore the adjudicating authority has denied exemption notification and confirmed the demand. Being aggrieved by the original order appellant filed appeal before the Commissioner(Appeals) who upheld the Order-in-original, however reduced the penalty of Rs. 8000/- therefore appellant are before us. 2. Shri. Vinod Awtani, Ld. C.A. appearing on behalf of the appellant submits that even though the name of the appellant is not appearing in the certificate issued by M/s. Gannon Dunkerley & Co ....

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.... proved that there was suppression of facts etc with intention to evade duty. He submits that the appellant at the time of clearance of the goods intimated to the jurisdictional Dy. Commissioner regarding the clearance of the goods under Notification NO. 3/04 and submitted all the documents including certain documents issued to M/s. Gannon Dunkerley & Co. therefore there was no malafide intention on the part of the appellant hence the penalty was not warranted. He placed reliance on the following judgments: (a) Commissioner of C. Ex. Delhi-II Vs. Ganpati Rollings Pvt Ltd[2016(338)ELT 587(Del)] (b) Commissioner of Central Excise, Lucknow Vs. Shubh Metals[2015(318)ELT 282(Tri. Del)] (c) Commissioner of C. Ex. Luckno....

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....rom its source to the plant and from there to the storage facility, falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from whole of the duty of excise leviable thereon under the said First Schedule, subject to the condition that a certificate issued by the Collector/Deputy Commissioner/District Magistrate of the District in which the project is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified above. Explanation.- For the purpose of this notification, water supply plant includes a plant for desalination, deminera....

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....nts name was not appearing on the certificate issue by the district magistrate however documents revealed that the appellant receiving the order for supply of specified goods from the unit whose name is appearing in the said certificate. In that case similar facts were that before clearance of the goods appellant duly intimated to the jurisdictional excise officer to their intention to clear the goods as sub contractor. The goods having been cleared to specified unit for intended purpose and in absence and allegation of possible mis-used the exemption under benefit notification for public interest cannot be denied. The facts of the present case is also identical in the case of KEI Industries Ltd(supra). In case of Caterpillar India Pvt Ltd(....