9911796707
TMI Blog2017 (9) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... certificates in 4 certificates MS special has been mentioned. The Department has already granted exemption. When the exemption has been granted in 4 certificates it can be granted in the remaining 4 certificates also - It is not the case of the Department that MS Special were supplied somewhere other than projects in hand. The MS special are connected with the water pipes before they are used, so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged in the manufacture of PS CC Pipes and MS Specials falling under sub-heading 67089090 and 73071900 respectively of the Central Excise Tariff. They supplied these pipes for use in various water supply projects namely Water supply projects Chandigarh, Water Supply Projects, Chambal, Dholpur, Bharatpur (Essar), Bisalpur Water Supply Scheme, Ajmer, Chru Bisan Water supply project, Hanumangarh Sir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant along with interest and penalty. In other words, duty demand has been confirmed on the ground that the MS Special supplied by availing the full duty exemption are not mentioned in the District Collector s certificate. Being aggrieved with the order, appellant has filed the present appeal. 3. With this background, we have heard Shri Kumar Vikram, Advocate for the appellant and Shri M.R. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, sometimes as a bend to divert the flow. When the MS Specials were used in the project pertaining to the water supply then the same is allowable as Department has already allowed in 4 certificates. Hence, for technical mistake on the part of the appellant, we cannot deny the substantial justice. 5. Hence, we set aside the impugned order and allow the appeal with consequential relief. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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