2008 (8) TMI 633

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.... N.K. Chowdhury, Advocate, for the Appellant. Shri S.B. Shinde, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. It is clear from the impugned order-in-appeal that the Appellants have supplied the impugned pipes and tubes for a drinking water project on behalf of M/s. TISCO and that a necessary certificate from the concerned District Col....

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..../s. TISCO was owner of the goods till supply was made to the intended project. He also clarifies that the supply was made on payment of duty as the concerned drinking water project of Govt. of Karnataka required the material urgently. Taking into account attendant facts and circumstances and the wording of the Notification and also the fact that the lower appellate Authority has recorded non-reimb....