2000 (5) TMI 363

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....one, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. - The simple point of dispute in this Revenue appeal is whether boilers manufactured by the respondents would be exempt under Notification No. 120/81 and No. 205/88. The Order-in-Appeal impugned has allowed the subject exemption under the said notification to the boilers manufactured by respondents on the ground that the Inspec....

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....tes Pvt. Ltd. 1997 (90) E.L.T 324 (T). 3. The respondents have submitted cross objections have prayed for decision on merits. Their contention is that firstly the notification does not specify any condition that the boilers should exclusively depend on agricultural and municipal waste as fuel and secondly, that the certificate of the Chief Inspector of Boilers which is reproduced below cle....

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....d be exclusively or entirely depend on agricultural and municipal waste as fuel which has also been accepted by the original authority in the Order-in-Original No. 22/90, dated 8-6-1990. As against this, a plain reading of the certificate of the Chief Inspector of Boilers, who would be the most reliable technical authority with respect to the boilers under the Indian Boiler Regulations, 1950, show....