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TMI Blog2017 (8) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... heir components/parts cleared for setting up water treatment plant and pipes. 2. Appellants are engaged in the manufacture and clearances of PSC Pipes and are registered with the Central Excise department. They are also availing credit on the Basic Excise Duty of the said pipes. The appellant had cleared PSC pipes without payment of duty availing exemption under Sl.No.196A of the Notification No.6/2002 during the period from January 2003 to February 2006 and Sl.No.7 of the Notification No.6/2006 for the period from March 2006 to May 2006. They had cleared PSC pipes to various water supply improvement scheme of TWAD Board, Govt. of Tamil Nadu without payment of duty claiming the exemption from payment of duty on machinery and their componen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng pipelines. So also in respect of 700 MM/16 KSC pipes supplied to Town Hall to Saramedu project was not in order since the District Collector had permitted clearances of only 350MM/4 KSC pipes only. Appellant vide their letter dt. 2.4.2007 explained the details and also informed that they had remitted duty in respect of pipes and that they did not want any show cause notices and also claimed that they are eligible to avail exemption and are not liable to pay duty on the pipes supplied to these projects. SCN dt. 7.1.2008 was issued to appellant and after due process of law, original authority confirmed the demand of Rs. 71,01,445/- along with interest and imposed equal penalty besides appropriate amount already paid by the appellant. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have complied with payment of substantial part of the duty even before issuance of the show cause notice and therefore the invocation of extended period and the imposition of penalty is not tenable in law as there was no intention to evade payment of duty. (v) Ld. counsel also relied upon the judgements rendered in the case of Finolex Industries Ltd. Vs CCE Pune - 2017-TIOL-335-CESTAT-MUM.; Laxmi Pipes and Fittings Pvt. Ltd. Vs CCE & CC Indore - 2017-TIOL-2160-CESTAT-DEL; Supreme Industries Ltd. Vs CCE Nasik - 2017-TIOL-650-CESTAT-MUM and the final order passed by this Tribunal in the case of The Indian Hume Pipe Co.Ltd. Vs CCE & ST Trichy vide Final Order No.42123/2016 dt. 1.112016. 5. Ld. A.R Shri A. Cletus, on behalf of Revenue, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Executive Engineer, TWAD Special Division, Cuddalore written to the department seeking information about the exemption of the duty eligible to the appellant as well as for further information regarding clearances of goods. When the certificate has been issued by the District Collector as well as TWAD Board authorities, we have to say that department cannot deny the exemption by merely relied upon a letter issued by Executive Engineer, Special Division, Cuddalore. In the case of Jain Irrigation Systems Ltd. Vs CCE & Customs, Nashik - 2017-TIOL- 918-CESTAT-MUM, the Tribunal in similar set of circumstances had observed that it is not open for the Central Excise authority to overrule the certificate issued by a competent a public authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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