2017 (1) TMI 1356

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..... Shri S. Govindarajan, AC (AR) : For the Respondent ORDER Appeal No.E/870/2006 Moving appeal No. E/870/2006, learned counsel fairly states that on the basis of the certificate of the Collector, Excise Duty exemption was claimed by the appellant on the ground that the goods were meant for use in the public interest-water treatment project. Later on, when the Collector withdrew the certificate gra .....

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..... aforesaid when suffered duty for the reason stated above and entire duty liability of Rs. 30,71,200/- having been discharged, the goods covered thereby should be treated as duty-paid goods for the period June 2004 to March 2005 as well as excluded from the computation of the clearances to grant SSI exemption benefit to the appellant for the financial year 2004-05. 6.  Without appreciating ab .....

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..... t clearances shall be liable to duty. To support his contention, he relied on the decision of Shroff Engineering Ltd. Vs CCE Vadodara - 2009 (245) ELT 377 (Tri.-Ahmd.). 7.  Revenue, on the other hand, says that both the authorities have found that the appellant shall not get exemption of the clearances made to the water treatment project aforesaid for computation of SSI benefit. 8.  Wh .....

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