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TMI Blog2018 (3) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... oject 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. The production is the same, manufacturing and the process is the same and excise duty is liable on the manufacturing, merely because in the certificate there is no mention of MS Special, the taxing statute will not be different - the view taken by the Tribunal is just and proper and no interference is required. Appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed as under:- Tariff Item Description of goods Unit Rate of duty 1 2 3 4 7303 Tubes, Pipes and Hollow Profiles, or Cast Iron. 7303 00 Tubes, Pipes and Hollow profiles, of cast iron: 7303 00 10 Rain water pipe Kg. 12.5% 7303 00 20 Soil pipe Kg. 12.5% 7303 00 30 Spun pipe Kg. 12.5% 7303 00 90 Other Kg. 12.5% 5. Further, according to the Department the entry is as under:- Tariff Item Description of goods Unit Rate of duty 1 2 3 4 7307 Tube or Pipe Fitting (For Example, Couplings, Elbows, Sleeves), Of Iron or Steel --Cast Fittings: 7307 11 Of non-malleable cast iron: 7307 11 10 Sponge iron cast fittings Kg. 12.5% 7307 11 20 SG iron cast fittings Kg. 12.5% 7307 11 90 Other Kg. 12.5% 7307 19 00 Other Kg. 12.5% 6. In support of his contentions, he has relied on the decision of the Supreme Court in Eagle Flask Industries Limited vs. The Commissioner of Central Excise, Pune (02.09.2004 - SC) : MANU/SC/0729/2004 .. 171 ELT 296 wherein it has been held as under:- 6. We find that Notification 11/88 deals with exemption from operation of Rule 174 to exempted goods. The Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the said notification, it is observed that the said notification provides full exemption to the Pipes covered in any of the chapter needed for delivery of water from its source to the plant and from there to the storage facility subject to the condition No.4 that a certificate issued by the Collector/District Magistrate/Deputy Commissioner of the District in which the plant is located is produced to the Dy./Assistant Commissioner of Central Excise, having jurisdiction over the factory of the effect atha such goods are cleared for the intended use as specified in the Notification. In this case the adjudicating authority has observed that the appellants have cleared MS Specials without payment of duty and no certificate to the effect that such goods were cleared for the intended use as specified in the Notification have been submitted. Under the impugned order the adjudicating authority has observed as under: "I, on perusal of the certificates submitted by the assessee find that the MS Specials cleared by the assessee alongwith other pipes viz. PSCC Pipes, MS Pipes & BWSC Pipes in the guise of exemption Notification No. 06/2006-CE dated 01.03.2006 and Notification No.47/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t specified under the certificates issued by the District Collectors and had thus cleared the same without payment of Central Excise duty by willfully mis-stating the facts in the invoices issued by them mentioning the clearances as exempted clearances under the aforesaid notifications. 7. I find that the appellants have not produced any evidences contrary to the facts mentioned in the impugned order except that MS Pipes and MS Specials are one and same things. Therefore, there is no point to interfere in the impugned order. Moreover, the appellants during the course of personal hearing stated that the certificates in respect of clearances of MS Specials shall be provided within one month but after expiry of more than 3 month, the same has not been submitted. Further, it is observed from the statement of Shri Ramesh Chandra Sahu, Authorized Signatory of the assessee wherein he stated that PSCC Pipes and MS Pipe are for different use and used in different zones of pressure and site condition and MS Specials are used for changing the alignment using for Tee, Bends and are short in length used for lying and jointing of Pipes in required alignment. Further, the Pipes are cleared in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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