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TMI Blog2021 (9) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-Central Excise dated 14/05/2009, Order-in-Appeal No. 47/2009-Central Excise dated 30/03/2009 and Order-in-Appeal No. 306/2012-Central Excise dated 11/10/2012 and since common issue is involved, all the appeals are considered for common dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able penalties. The appellant filed detailed reply, also relied on Analytical Report given by a Technical Expert viz., Institute for Analysis of Dairy, Food and Culture (IADFAC Laboratories Pvt. Ltd.) and contended that the water purifiers in question do not require any kind of pressure as alleged by the Revenue, rather it was sufficient for flow of water in the normal mode. The adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue'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 or pressurised vessel for purifyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained 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 water, they satisfy the conditions of the Notification in question and, consequently they are entitled for the benefit of Notification in question. Accordingly, we set aside the impugned orders and allow the appeals with consequential relief, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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