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TMI Blog2017 (8) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... nt appeal has been filed against the Order-in-Appeal, dated 14-6-2010 passed by Commissioner (Appeals), Indore. 2. In the impugned order penalty to the tune of Rs. 3,17,308/- has been upheld on the appellant. The appellant is a Co-operative Society and has undertaken to provide water supply to the villagers of village Minache for agricultural purpose. They obtained necessary certificates fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . AR for the Revenue. No one appeared for the appellant. The appellant submitted a letter dated 13-12-2016 requesting for decision of the case without their attending the hearing. 3. Notification No. 3/2004-C.E., dated 8-1-2004 reads as follows :- "In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified above. Explanation. - For the purpose of this notification, water supply plant includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for agricultural or industrial use." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been used first to the pump house and then to the water chamber of the agricultural land owners. The water chambers are in fact used for storage of water. They have also enclosed drawings and layout plan of water supply, if considered together will clearly show that the water supply scheme is having the water storage facility also. 6. The purpose of the Notification No. 3/2004-C.E. is to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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