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TMI Blog2010 (12) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... on of water from water treatment plant to the storage plant, as provided in the Notification - Held that:- the purpose of the water supply facility and the pumping house and system, etc., is to supply water for agricultural house and the fact is that the explanation only enlarges the definition of water supply plant to include desalination, demineralization or purification of water plant and does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of the Notification in view of the fact that pipes were not used for transportation of water from water treatment plant to the storage plant, as provided in the Notification and consequently, duty demand as Rs. 2,96,53,671/- have been confirmed and penalty equal to duty has been imposed under Section 11AC of Central Excise Act, 1944. Further, goods have been confiscated and allowed to be redee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector had issued a certificate and supplies were made on that basis and there is no dispute in this regard would show that appellant had a bona fide belief and therefore, invocation of suppression of facts and mis-declaration to invoke extended period, was not warranted. 3. The learned JCDR on the other hand submitted that in this case there was no water treatment plant at all. The project fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and therefore, we are unable to agree with the submission that in the absence of desalination, demineralization plant or plant for purification of water, the pipes supplied will not be eligible for the benefit of exemption. What is required is a water supply plant and need not necessarily be a desalination, demineralization or purification of water and in this case, the purpose of the water supp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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