TaxTMI 
TaxTMI 
2018 (8) TMI 83
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.... Heading No. 3917 of the Central Excise Tariff Act, 1985. They have availed benefit of Notification No. 6/2002-CE dt. 1.3.2002 on clearance of their PVC pipes to water treatment plants/projects at Surendranagar, Gujarat. Alleging that the pipes fittings were used between the 1st storage tank point to various village storage tanks i.e. beyond 1st storage tanks, hence, the benefit of Notification No. 6/2002-CE dt. 1.3.2002 not eligible, demand notice was issued to them on 13.1.2010 for recovery of duty of Rs. 1,32,94,993/- for the clearances made during February 2005 to March 2006 with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Hence, the present appeal. 3. Ld. Advocate Shri Sachin Chitnis for ....
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....certificates have been obtained by the Respondents clearly showing that the impugned pipes were needed for delivery of water from the plant to the storage facilities. Secondly, we find that the Notification merely talks about the storage facilities and there is no restriction that the water should be delivered only to the first storage point, as has been provided in the: amended Notification with effect from 1-3-07. It is obvious that the unamended Notification would have to be interpreted to cover the impugned pipes which were needed to deliver water not only to the first storage point but also to the second and subsequent storage point, such as elevated storage reservoirs where the water was further treated for chlorination. If it was the....
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....Appellate Authority for redressal of their grievance. Moreover, under Section 35 of the Central Excise Act, 1944, any person aggrieved by any decision or Order passed under the Act by a Central Excise Officer lower in rank than the Commissioner can appeal to the Commissioner (Appeals). Since in the instant case, the Superintendent is a Central Excise Officer lower in rank than the Commissioner and he had communicated the decision/ order not to effect clearance availing exemption, the Respondents in this case were, inter alia, aggrieved by his decision/ order so communicated and in our view, the lower Appellate Authority was right in entertaining the Appeal against such communication. 9. As regards the third ground taken by the Department....