9911796707
TMI Blog2021 (9) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... nd penalty - HELD THAT:- The Revenue s doubt vide its show-cause notices have been effectively rebutted by the Analytical Report issued by a neutral party wherein it has been categorically clarified that the water purifiers in question do not use any kind of external pressure. It has also been clarified that the water purifiers in question work on gravity flow and do not require electricity, pump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided in favor of appellant. - E/666-667/2009, E/25070/2013 - Final Order No. 20758 -20760 /2021 - Dated:- 23-9-2021 - SHRI RAJU, HON BLE TECHNICAL MEMBER AND SHRI P. DINESHA, HON BLE JUDICIAL MEMBER For the Appellant : Mr. Cherian Punnoose, Advocate For the Respondent : Mrs. C. V. Savitha ORDER Assessee has filed the above appeals against the Order-in-Appeal No. 54/2009- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tap with pressure i.e., the water filters would function only when they are connected to tap from which the water flows with pressure .. , issued show cause notices proposing to demand Central Excise duty along with interest and applicable penalties. The appellant filed detailed reply, also relied on Analytical Report given by a Technical Expert viz., Institute for Analysis of Dairy, Food and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard Shri Cherian Punnoose, learned advocate for the appellant and Smt. C. V. Savitha, learned Authorised Representative for the Revenue. We have considered the rival contentions and have gone through documents placed on record. 4. The Revenue s doubt vide its show-cause notices have been effectively rebutted by the Analytical Report issued by a neutral party wherein it has been categorically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord, from which we do not see either of the models requiring any electricity or pressurised tap water for functioning. Other than mere suspecting, even the Revenue has not adduced any sought of evidence to dislodge the mode of functioning explained in the user manual. 5. In view of the above, we are satisfied that the water purifiers in question function without electricity and pressurised tap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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