2018 (7) TMI 1929

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....ntical issue and therefore decided by a common order. 2. Briefly stated the facts of the case are that the assessee had manufactured and supplied Spun Pipes, inter alia, to Thermal Power Station for being used as an integral part of the Fly Ash Handling System for pollution control purposes, availing the concessional rate of duty of 8% (with effect from 2 June 1988), as against the tariff rate of 15% ad valorem by availing Notification No. 57/95 dated 16 March 1995 as amended from time to time. The benefit of the said concessional duty notification was availed on the strength of a Certificate from the competent authority under the Ministry of Environment and Forest, certifying usage of the goods in the Fly Ash Handling System, for pollutio....

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....inst these Adjudication Orders were allowed by the Appellate Commissioner on merits as well as limitation by the twin Orders against which the department is now in Appeal before us bearing Excise Appeal Nos. 290/2010-EX and E-449/2008. On the other hand, Notice Nos. 3 and 4 were adjudicated in favour of the assessee but were reversed by the Appellate Commissioner on the purported ground that during the relevant period parts of fly ash handling system was not specifically covered by Notification No. 5/98-CE dated 2 June 1998 against which the assessee has preferred an Appeal bearing Excise Appeal No. E/220/2010 on merits as well as limitation. 3. Heard both sides and perused the appeal records. 4. We find that the department has challenged....