2005 (11) TMI 311

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....llant. Shri Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - For the purpose of hearing this application appellant is required to pre-deposit duty of Rs. 42,65,293/-. Appellant is a PSU and they have obtained clearance from the Committee of Secretaries. They had manufactured and cleared Solar Power Traffic Signal Systems and Solar Street Lights at '....

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..... 7 mentions "Other applications" and it includes solar traffic signal systems and solar street lights. 2. Learned DR submits that "other applications" have to be read in line with "panel for water pumping" therefore, the Commissioner was right in denying exemption. 3. On careful consideration, we find that Commissioner has not spelt out the source from which he has drawn the inten....