2011 (5) TMI 740

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..... ed a certificate that the goods are cleared for the intended use namely, setting up of water supply plant is not sufficient to hold that cement is prima facie covered by the exemption, predeposit of the entire duty amount directed - E/519/2010 - 443/2011, - Dated:- 9-5-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. Shri R. Parthasarathy, Consultant, for the Appellant. Sh .....

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..... fact that the specified authority under the notification has issued a certificate that the goods are cleared for the intended use namely, setting up of water supply plant is not sufficient to hold that cement is prima facie covered by the exemption. We, therefore, direct predeposit of the entire duty amount within eight weeks and on such deposit, predeposit of interest and penalty amounts shall s .....

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