2018 (7) TMI 1362

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....tral Excise duty on the supply of ACSR Zebra conductors (herein after referred to as finished goods). The respondent herein is manufacturer of the said finished goods and cleared the same without payment of duty on the basis of certificate issued by the District Collector that these finished goods were to be used for and in relation to Notification No.3/2004-CE dated 08.01.2004. Subsequently, Revenue authorities felt that the said notification will not be applicable to the finished goods. Coming to such conclusion show cause notice dated 29.01.2009 was issued demanding the differential duty. The respondent contested the issue on merits before the adjudicating authority. The adjudicating authority after following due process of law, came to ....

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.... the demand of duty and imposed equal penalty. On appeal, the Commissioner (Appeals) vide impugned order allowed the appeal. Aggrieved by this, the Revenue is in appeal before us. 3. Learned AR submitted that in the present case, the Vemagiri Power Generation Ltd. was set up for the generation of power and the pump house is set up for the said plant. The power generation plant is not entitled for the said exemption. The exemption is only for water supply plants which make the water fit for agriculture or industrial use and the explanation in the said notification only clarifies the different processes undertaken by the water supply plant. 4. Learned Counsel for Respondent submitted that the impugned order correctly applied....