not be rejected. After hearing the petitioner an order in original was passed confirming the assessment proposals, which was confirmed all the way till an order by the Customs, Central Excise and Service Tax Appellate Tribunal (Tribunal) dated 27.09.2005. The operative and relevant portion of the Tribunal is extracted below: “2.The appellants are challenging the demand of duty on pre-stressed concrete (PSC) pipes, which were used for drawing water from its source and conveying the same to water treatment plants situate at different places and further for conveying purified water from the plants to the final storage. The assessee, claiming benefit of exemption under Notification No.47/2002-CE dated 06.09.2002, cleared the pipes without payment of duty. The original authority and the first appellate authority denied the benefit of the Notification to the assessee on the ground that they failed to comply with an important condition stipulated therein. The condition was that “a certificate should be produced from the Distt. Collector/Distt. Magistrate/Deputy. Commissioner of the District in which the plant was located certifying that the goods were cleared for the purpose specified in Column (3) of the Table to the Notification. The specified purpose was conveyance of water to water treatment plant and conveyance of purified water for final storage. The authorised representative of the company submits that the Range Officer had allowed them to obtain a certificate from the Distt. Collector within whose jurisdiction their manufacturing unit was located and accordingly a certificate was obtained from the Distt. Collector and produced. We have found no material on record to show that any Central Excise Range Officer had advised the assessee in the above manner. On the other hand, it is clear from the records that the aforesaid condition stipulated under the Notification was not fulfilled by the party. We are told that the water treatment plants are located in the Nagapattinam and Tiruvarur districts. It is not the appellants' case that any certificate issued by the Collectors of these districts was produced before the Central Excise authorities in compliance with the aforesaid condition. The authorised representative, at this stage, submits that, given an opportunity, they can produce such certificates. We have heard the ld. SDR also.
