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TMI Blog2019 (7) TMI 1819X X X X Extracts X X X X X X X X Extracts X X X X ..... district in charge of the project to the effect that the goods were cleared for the purposes specified in the said notification. It is the case of the appellant that the fact of exemption was duly disclosed in Form ER-1 returns and hence there was no suppression or willful misstatement on the part of the appellant. Further the exemption was availed on the strength of a certificate issued by the District Collector duly approved by the state Government - the appellant availed the benefit of the said notification with mala fide intention of evasion of payment of duty by resorting to suppression of facts or willful misstatement is not sustainable. It is at most a case of mistake in the proper and strict interpretation of an exemption notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Rule 25(1)(a) read with Rule 25(a)(d) of the Central Excise Rules, 2002. On appeal, learned Commissioner(Appeals) upheld the adjudication order and rejected the appeal filed before him. Hence the present appeal before the Tribunal. 3. Heard both sides and perused the appeal records. 4. I find that the appellant inter alia manufactured and cleared paints and varnishes classifiable under chapter 32 to M/s.Driplex Water Engineering Limited without payment of duty and claiming exemption under Notification No.3/2004-CE dated 08.01.2004. In order to claim such exemption, the appellant was required to furnish a certificate issued by the Collector/Deputy Commissioner/Dist.Magistrate of the district in charge of the project to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of plant and machinery including instruments, apparatus and appliances, auxiliary equipment/parts and pipes required for setting up of Water Supply Plant. However, paints and varnishes are essential item for proper commissioning, upliftment and maintenance of such water supply plant. Going by the narrow and strict interpretation of the notification, paints do not come under such category but the Appellant removed the goods by availing the benefit notification on the strength of the specific certificate issued by the District Collector of the district in which was located. Further the appellant duly reflected the fact of availment of such exemption in the ER-1 return submitted before the jurisdictional Central Excise authority. Therefore the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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