2018 (7) TMI 418

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....r Chapter 73 without payment of duty to various projects of local Government bodies by availing exemption against certificates produced by the said buyers from District Collector/Magistrate or Deputy Commissioner in terms of Sl. No.196A of the Notification No.06/2002-CE dated 01.03.2002 as amended vide Notification No.47/2002-CE dated 06.09.2002. Show Cause Notice was issued proposing to demand central excise duty along with interest and to impose penalty. The Adjudicating Authority vide the impugned order, confirmed the demand of Central Excise amounting to Rs. 1,00,25,737/- along with interest and also imposed penalty of equal amount under Section 11AC of Central Excise Act, 1944 read with Rule 25 of Central Excise Rules, 2002. Hence, the....

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....et aside and relied on the following decisions in support of his submissions: (i) Rochem Separation Systems (I) Pvt. Ltd. vs. CCE, Thane-II [2009(240) ELT 474 (Tri.-Mum)]. (ii) Lanco Industries Ltd. vs. CCE, Tirupathi [2010(253) ELT 70 (Tri.- Bang.)] 3. Ld D.R. for the Revenue supported the findings in the impugned order. 4. Heard both sides and perused the appeal records. 5. The issue pertains to the eligibility of the benefit of Notification No.06/2002-CE (supra) as amended vide Notification No.47/2002-CE (supra) to the appellant on the MS Pipes supplied by them to various local Government Authorities under Sl.No.196A of the said notification. 6. We find that regarding the work executed by the Delhi Jal Board it has been....

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....nes were laid from Ranikuthi Booster Pumping Station upto to the point near Paddapukur Tube Well and the same lines passes through various points i.e. Netaji Nagar Colony post office, Netaji Nagar Women's College and lastly 5 No. Paddapukur Tube Well. Pipe lines were laid to connect the BPS situated at Ranikuthi and the pipe lines were exclusively used in the distribution of network of water. It is the case of the Revenue that boosting facilities and pressure stations are not WTP and only delivery of water from source to WTP and from there to storage facility is covered under the notification and mere certificate is not enough for availing the exemption. 7. In our considered view, it is the settled principle of law that a notification ca....