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TMI Blog2010 (11) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard the Advocate for the appellants and the DR for the respondent. By the present application, the appellants are praying for stay of the order passed by the lower authorities demanding duty to the tune of Rs. 1,33,278/- along with interest thereon and penalty of equal amount. The demand has been made while denying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fittings. Learned Advocate for the appellants drew our attention to the certificate issued by the District Magistrate in terms of the requirement of the said notification and submitted that the appellants had complied with all the requirements and there was no suppression of any fact and it was within the knowledge of the Department that the appellants were claiming the benefit only in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record have arrived at a concurrent findings about the manufacture of pipe fittings which are classifiable under Chapter sub-heading 7300 70 00 whereas the products manufactured were sought to be cleared under Chapter sub-headings 6810 99 90 and 7305 39 90 and, therefore, it has been held that the Department had no knowledge about the manufacture of pipe fittings till the same was revealed from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended use as specified in column 3 of the notification and the relevant portion in the column oft the Notification refers to pipes needed for delivery of water from its sources to the plant and from there to the storage facility. A plain reading of the certificate, however prima facie does not disclose the said requirement of the notification being satisfied. That apart, the authorities below hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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