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2009 (5) TMI 770

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..... ocates, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. -  In terms of the impugned order, the following amounts are required to be pre-deposited : (i)      Central Excise duty of Rs. 41,30,31,281/-; (ii)    Interest under Section 11AB; (iii)   Equal penalty under Sect .....

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..... nt of India Ministry of Finance Department of Revenue, Tax Research Unit             New Delhi, dated the 14th March 2008 To All Chief Commissioners of Central Excise All Chief Commissioners of Central Excise & Customs Sir/Madam, Sub.: Excise, duty exemption to pipes used in water treatment/supply plants - clarification regarding .....

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..... d. 2. Doubts have been raised about whether the exemption pertaining to pipes applies only to pipes required for the setting up of water treatment plants or also to pipes for replacement of worn-out damaged pipes. 3. The matter has been examined. In view of the policy objective of creating the requisite infrastructure for augmenting the availability of clean, portable drinking water, i .....

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..... against the appellants. Further, our attention was invited to the following decisions of the Tribunal, which have decided the issue in favour of the assessee. (i)      CCE, Kolkata-III v. M/s. Electro Steel Casting Ltd. vide Order No. M-301-330/A-1119-1150/KOL/08, dated 27-10-2008 [2009 (235) E.L.T. 757 (T)] and (ii)    CCE, Hyderabad v. M/s. IVRCL Infras .....

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..... equently, we order waiver of pre-deposit of the entire amount demanded in the impugned order till the disposal of the appeal. There shall be no coercive action by revenue even after expiry of 180 days of stay order in terms of several judgments. As the amount involved is huge, appeal to come up for hearing on 9th July, 2009. 6. The Miscellaneous Application is also disposed of as infructuous .....

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