2007 (3) TMI 605

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....ant. Shri M.K. Rajak, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal against the order of the Commissioner (Appeals) No. Commr(A)/187/VDR-I/2006, dated 31-10-2006. 2. Heard both sides. 3. The relevant facts in brief are as follows :- (a)     The appellants cleared Bitumen Emulsions and value added Bitumen p....

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.... therefore availment of benefit of Notification No. 108/95 is not in order and accordingly, demanded the duty of Rs. 9,64,025/- and interest besides imposition of penalty. (e)     The Commissioner (Appeals) has upheld the order of the original authority. 4. Ld. Advocate for the appellants submits that Notification No. 108/95 exempt goods and the condition of producti....

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....(191) E.L.T. 727 (T) (vii)  Tiki Tar Industries & Anr. v. CCE, Vadodara - 2007 (78) RLT 233 (Tri.) (viii) CCE, Hyderabad v. A.P. Paper Mills Ltd. - 2004 TIOL 1026 CESTAT-Hyd. 5. The ld. DR submits that order of the Commissioner (Appeals) should be upheld and Notification is to be construed strictly and the certificate having been in the name of the contractor, the appellant is n....

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....ting authority and the purpose of the certificate is only to ensure that the material procured duty free are required and used for the said project. It should be understood that the appellants may supply goods not only for the project, which is eligible for exemption but also to others who are not availing the said exemption. There is no rational to issue the certificate in the name of the supplie....