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TMI Blog2016 (10) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... to the requirement of obtaining a certificate from the Collector, District Magistrate, Deputy Commissioner of the District in which the plant is located. We find that the Notification merely talks about the storage facilities and there is no restriction that the water should be delivered only to the first storage point – benefit of exemption available. Benefit under the exemption notification available - appeal dismissed - decided against Revenue. - E/771/2007 - Final Order No. A/30754/2016 - Dated:- 25-8-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) and Sh. Madhu Mohan Damodhar, Member(Technical) Sh. Arun Kumar, Deputy Commissioner (AR) for the Appellant. Sh. N. Viswanathan, Advocate for the Respondent. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also forms part of the treatment system and the pipes and equipment required for this was also incorporated in the notification. However, once the treated water reaches the storage from the treatment plant the benefits of the notification ceases to exist beyond this, and this was exactly the intention of the notification that was clarified by the board in its circular F.No. 354/129/2005-TRU dated 28.10.2005. (ii) The instant case the legislation is clear and in unambiguous terms has clarified that the exemption is available to 1 st stage of storage only, as is evident from the clarification which has been incorporated in the notification itself subsequently. When such is the intention of the legislation it is not proper to give inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed pipes were needed for delivery of water from the plant to the storage facilities. Secondly, we find that the Notification merely talks about the storage facilities and there is no restriction that the water should be delivered only to the first storage point, as has been provided in the amended notification with effect from 1-3-2007. It is obvious that the unamended notification would have to be interpreted to cover the impugned pipes which were needed to deliver water not only to the first storage point but also to the second and subsequent storage point, such as elevated storage reservoirs where the water was further treated for chlorination. If it was the intention of the government to restrict the exemption for pipes up to first stor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in rank than the Commissioner can appeal to the Commissioner (Appeals). Since in the instant case, the Superintendent is a Central Excise Officer lower in rank than the Commissioner and he had communicated the decision/order not to effect clearance availing exemption, the respondents in this case were, inter alia, aggrieved by his decision/order so communicated and in our view, the lower Appellate Authority was right in entertaining the appeal against such communication. 9. As regards the third ground taken by the Department that exemption Notification should have been strictly construed on the basis of the language used therein, and not on the basis of intendment by supplying words, we are of the view that it is the Department whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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