2004 (4) TMI 391

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....ate, for the Appellant. Shri Kumar Santosh, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  These two appeals have been directed against the impugned orders-in-original dated 28-2-2003 vide which the adjudicating authority had confirmed duty demand of Rs. 55,06,263/- with equal amount of penalty, on the appellants. 2. The appellants are engaged in the manufa....

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....d. 4. The learned Counsel has contended that the DBT is a Delhi State Government's Board and that the purchase order had been countersigned by the Chairman who is the Special Secretary of Education, Delhi Government. Therefore, both the conditions laid down in Para 1(a) of the Note appended to sub-heading 8402.10 of the Central Excise Tariff Act stands satisfied and as such the appellants ....

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....he pointing out of the deptt., they had got the said order countersigned by the Chairman and the Chairman is also Special Secretary of Education of the Government of NCT of Delhi. This post of Chairman in fact is being held by the Director of the Education with the status of Special Secretary Education. These facts are quite evident from the certificate issued by the Directorate of Education, Gove....