9911796707
TMI Blog2017 (9) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... no evidence that the sales document namely invoices etc. indicated any excise duty separately so that the buyer has paid any money representing excise duty to the appellant. In the absence of such situation, the provisions of Section 11D cannot be attracted and the impugned order is without merit. Penalty - Held that: - Since the main appeal is allowed, there is no question of penalty on other appellants. Appeal allowed - decided in favor of appellant. - Appeal Nos. E/34 to 37/2009 - Final Order Nos. 41985-41988 / 2017 - Dated:- 6-9-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Raghavan Ramabhadran, Advocate for the Appellants Shri K. Veerabhadra Reddy, JC (AR) and Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... early endorsed in the said certificate that these pipes are intended for projects covered under such notification. As such Revenue is not correct in denying the exemption. 4. Regarding demand under section 11D, the ld. Counsel submitted that as per contractual terms, the consideration of supply of pipes is inclusive of excise duty. Since the contracts are running and the clearance happened with or without duty depending upon the period and certificates under Notification No.6/2002, the Revenue entertained a view that all inclusive consideration will indicate that the appellants have collected certain amount representing excise duty and as such should have paid the said amount to the Government. The ld. counsel contesting such finding sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Notification No. 6/2002-CE, we note that all supplies of pipes are made in terms of the certificate issued by the jurisdictional District Collectors. The certificates categorically mentioned the requirement of pipes for the projects referring to the above mentioned Notification. However, the Revenue held a view that wherever there is no treatment plant the whole exemption will not apply. Here we note that this is against the certificate issued by the District Collector. Generally, when an exemption notification is to be extended based on a certificate by third party Government authority, such certificates unless repudiated are to be accepted for extending the benefit. Such view has been taken by the Tribunal in various cases. A referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the present case, the invoice raised by the appellant did not represent any excise duty. However, Revenue proceeded against them only on the inference that the contract being inclusive of duty payable it will necessarily lead to a conclusion that the excise duty element is inbuilt and the appellant did collect the same. Support was taken from the ledger entry as indicated above. We note that the appellant accepted the said ledger entry which was also recorded in the show cause notice that they have reversed such entry recorded on due advice from the auditors. We note that even otherwise to apply the provisions of section 11D(1), it is to be clearly established that the appellant did collect any amount, in excess of excise duty payable, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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