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TMI Blog2019 (8) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... der has since been overruled by the Hon ble High Court of Rajasthan in M/S NATIONAL ENGINEERING IND. LTD. VERSUS COMMISSIONER CENTRAL EXCISE-I, CENTRAL REVENUE BUILDING, STATUTE CIRCLE, C-SCHEME, JAIPUR [ 2017 (11) TMI 879 - RAJASTHAN HIGH COURT] - demand set aside. Goods required for setting up of water supply plants and pipes to deliver water from source to the ultimate storage facility - benefit of N/N. 03/2004-CE dated 8th January 2004 - HELD THAT:- In relation to the exemption intended for water supply plants, the denial arose from the deficiency of the certificate issued by the competent head of the district. The lower authorities have held so in the absence of a substitute certificate for the one that was misplaced by them whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER: C J MATHEW These appeals arising from order-in-appeal no. PKS/552-554/BEL/2010 dated 28th March 2011 of Commissioner of Central Excise (Appeals), Mumbai III are challenges to the confirmation of demand of ₹ 17,90,141/-, arising from the denial of exemption notifications pertaining to three different business activities, and the imposition of other detriments therefrom on M/s Hercules Hoists Ltd and two executives of the appellant-company and are disposed off by this common order. 2. We have heard Learned Counsel for the appellants and Learned Authorised Representative at length. 3. One of the demands was a consequence of the finding of ineligib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring Industries Ltd v. Commissioner of Central Excise I, Jaipur [2017-TIOL-2445-HC-RAJ-CX]. Accordingly, the eligibility of appellant-company for exemption on goods supplied to M/s Bharat Earth Movers Ltd, which are, in turn, intended for Ministry of Defence is no longer res integra. This portion of the demand is, therefore, to be set aside. 5. It is seen from the rival contentions that, in relation to the exemption intended for water supply plants, the denial arose from the deficiency of the certificate issued by the competent head of the district. The lower authorities have held so in the absence of a substitute certificate for the one that was misplaced by them while shifting their office. However, it is the plea of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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