9911796707
TMI Blog2012 (8) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... ED BY : Shri V.S. Nankani, Advocate, for the Appellant. Shri A.K. Prasad, Jt. CDR, for the Respondent. [Order per : P.R. Chandrasekharan, Member (T)]. This appeal and stay application are directed against the order-in-original No. 07/Commission-er/Goa/Cx/2008-09, dated 30-6-2009 passed by the Commissioner of Central Excise, Goa 2. The said order was passed in a case remanded by this Tribunal vide order No. S/394/08/C-II/EB dated 20-8-2008. In the said order, the Tribunal had directed as follows : On perusal of the entire records, we find that the pipes which were supplied by the appellant to GIDC and IVRCL Infrastructure and Projects Ltd., are done so after producing a certificate issued by the respective District Collectors. It is also undisputed that these pipes were used for delivery of raw water. Only question arises here is whether the said water which is stored by GIDC in its reservoir and by Neyveli Lignite Corporation Ltd., within in its thermal power plant is used for the industrial purpose or for other purposes also. It is also to be seen whether water is further treated before being used for industrial purposes. We find that these aspects of the case ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the conclusion that the certificates issued by the respective District Collectors as specified in Notification No. 3/2004 dated 8-1-2004 did not certify that the GRP pipes supplied by the party were required for delivery of water from its source to the plant and from there to the storage facility. The District Collector merely mentioned the route on which the GRP pipes are to be laid without mentioning anything about the plant. The Commissioner further held that the certificate produced by GIDC as well as IVRCL also mentions only the route of the pipeline and the said certificate did not categorically state that the GRP pipes were needed exclusively for a water supply plant and for delivery of water from its source to plant and from there to storage facility. In the light of these findings, the Commissioner held that the appellant had not satisfied the terms and conditions of Notification No. 3/2004-C.E., dated 8-1-2004 and, accordingly, he denied the said notification to the appellant and confirmed the duty demand of Rs. 4,78,77,698/- + Education Cess of Rs. 9,57,564/- under Section 11A(2) of the Central Excise Act, 1944. The Commissioner further confirmed the interest thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he source of water to a water purification plant and from the water purification plant to the storage facility. In the instant case, the pipes have been laid for carrying water from the source of water to the reservoir where the water is stored and water supply has not been made to any water purification plant as required under the notification. The Ld. Jt. CDR would further argue that even though the party has produced certificates from the concerned District Collector as specified in the notification, the correctness of the certificate has to be verified by the departmental authorities in terms of the conditions specified in the notification referred supra and if the certificate is not in accordance with the terms and conditions specified in the notification, the same can be rejected. The ld. Jt. CDR relies on the judgment of the Hon ble High Court of Andhra Pradesh in the case of Sterilite Industries (I) Ltd. v. Transmission Corporation of Andhra Pradesh Ltd., reported in 2005 (189) E.L.T. 266 (A.P.). 7. Heard both sides and carefully considered the submissions. 8. Notification No. 3/2004-C.E., dated 8-1-2004, which is the subject matter of dispute reads as follows :- Wat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tender documents, it is clear that the tender was invited for construction of 25MGD water supply based on Narmada for industries at Dahej Industrial Area. The certificate dated 20-9-2006 issued by the District Collector, Bharuch, Gujarat clearly refers to the nature of the work as 25 MGD water supply scheme based on river Narmada for industries at Dahej industrial Area by providing or laying 1200 mm dia GRP water supply pipeline from Angareshwar to Bhersam, Tender No. 15/1 . It has been further certified that the GRP pipes will be utilized for carrying raw water from Angareshwar to GIDC compound Bhersam . The certificate has been issued in terms of notification No. 03/2004 dated 8-1-2004. Similarly, the certificate dated 20-7-2006 issued by the District Collector of Bikaner, Rajasthan clearly certifies that the pipes are required for work 2 X 125 MW power plant at Barsingsar work - laying of 700 mm dia GRP 20/12 bar pipeline from IGNP canal to Barsingsar . It has been further certified that the GRP pipes shall be utilised for carrying raw water from source of IGNP canal to Thermal Power Plant at Barsinsar . The certificate dated 6-6-2008 of GIDC clearly indicates that from Da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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