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TMI Blog2013 (4) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification, having been set up by the appellant. In this view of the matter, the denial of exemption prima facie cannot be faulted. Therefore, the appellant ought to have honoured the appellate Commissioner’s direction for pre-deposit. We direct the appellant to pre-deposit the duty amount within six weeks and report compliance to the Commissioner (Appeals), whereupon the learned Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the original authority) on the sole ground of non-compliance with Section 35F of the Central Excise Act. In adjudication of a show-cause notice, the original authority had demanded duty of Rs 5,32,139/- from the assessee in respect of three items viz. stop-log gates, screens and sluice gates by denying them the benefit of Notification No. 3/2004-C.E., dated 8-1-2004 and had also imposed equal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. In order to claim this benefit, the claimant was required to produce a certificate of the prescribed authority to the jurisdictional Deputy Commissioner/Assistant Commissioner of Central Excise to the effect that the goods were cleared for the intended use. Water supply plant was defined under the Notification to include a plant for desalination, demineralization or purification of water or f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, requires to be set aside inasmuch as the appellate order was passed without taking any view on merits. We set aside the impugned order and allow this appeal by way of remand to the learned Commissioner (Appeals) who shall pass a speaking order on the substantive issue on merits in accordance with law and the principles of natural justice subject to the condition that the entire amount of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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