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TMI Blog2018 (7) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... purview of exemption. In respect of goods supplied to the Kolkata Municipal Corporation for various water supply projects and in view of various certificates issued by the District Magistrate North 24 Parganas, it is observed that the pipes were laid up to the point of proposed new Pressure Station. In case of Kalighat Booster Pumping Station the pipe lines were laid along Rasbehari Avenue – Doverlane junction and there after Satish Mukherjee road and finally to Andul Raj road. It is the settled principle of law that a notification cannot be read in a narrow manner so as to defeat the object of the notification. It has to be considered reasonably and rationally - It is now settled by various decisions of the Hon’ble Apex Court that if any c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest and also imposed penalty of equal amount under Section 11AC of Central Excise Act, 1944 read with Rule 25 of Central Excise Rules, 2002. Hence, the present appeal before the Tribunal. 2. Ld. Advocate appearing on behalf of the appellant submits that in terms of Sl.No.196A of Notification No.6/2002-CE, exemption has been granted from payment of Excise duty on Pipes needed for delivery of water from its source to the plant and from there to the storage facility. Ld. Advocate further submits that there is no dispute that the supplies of pipes have been effected by the appellant only on production of relevant certificates issued by the competent authorities and there is no dispute that these pipes have been used for carrying dri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Government Authorities under Sl.No.196A of the said notification. 6. We find that regarding the work executed by the Delhi Jal Board it has been alleged that pipes were not used for delivery of water for use at Palla to water treatment plant and instead those were used to delivery water for the use of Sewage Treatment Plant at Narela. It is the submission of the appellant counsel that the reservoir for storage of treated water was located at Narela STP and the Narela STP is only a location where the reservoir is available for drinking water and it does not necessarily mean that the treated water was drawn at Narela STP for the purpose other than human or animal consumption. Ld. Counsel also submitted that generally local authorities kee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d mere certificate is not enough for availing the exemption. 7. In our considered view, it is the settled principle of law that a notification cannot be read in a narrow manner so as to defeat the object of the notification. It has to be considered reasonably and rationally. It is now settled by various decisions of the Hon'ble Apex Court that if any certificate is required to be issued, as a condition for availing the benefit under said notification and once such certificate is issued by the competent authority, the Revenue cannot go beyond such certificate and deny the benefit of exemption under the notification. The principles as regard construction of an exemption notification are no longer res-integra; whereas the eligibility clause i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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