2018 (2) TMI 1101

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....aran, AC (AR) - for the Respondent. ORDER Per: Bench The facts of the case are that M/s. KSB Pumps Ltd., the appellants herein, are manufacturers of industrial valves and parts thereof. It appeared to the department that the appellants had cleared industrial valves to M/s. Thermax Ltd., Pune, without payment of duty availing the exemption as per Notification No.33/2005-CE dated 08.09.2005....

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....oceeded on a wrong premise that they had cleared the goods to M/s. Thermax Ltd., Pune. He submits a paper book containing copies of the invoices to emphasise that the goods have been supplied to the consignee M/s. Rake Power Ltd. indicated in the invoices "on account" of M/s. Thermax Ltd., Pune. Ld. Advocate further submits that there is no dispute that the impugned goods have been used for the pu....

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....s to para 4.2 of the impugned order where the lower appellate authority has reasoned that the benefit of notification would not be available since the condition that stipulated in the notification have not been fulfilled. 4. Heard both sides and have gone through the facts. 5. We do find merit in the contentions of the Ld. Counsel from the copies of the invoices produced before us. It is amp....