1998 (1) TMI 257

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....Sharma, Advocate, for the Appellants. Shri S. Nunthuk, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants received Air conditioning components and parts which were cleared from the parent factory on 8-2-1983 and 10-5-1983. The goods were received on the strength of CT-2 certificate in terms of Notification No. 93/76-C.E., dated 16-3-1976 as amended. One of ....

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....djudicating Authority the assessee claimed that they had produced duty paying documents on 10-2-1984. The officer, however, held that since the assessee had failed to instal the machinery they had not complied with the conditions stipulated in the said notification at Serial No. 2(ii)(b). Holding that demand under Section 11A was sustainable, he confirmed the demand resulting in the present appeal....