2011 (7) TMI 923

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....  appeared for the party.    Shri S.R. Meena, DR  for the department. Per Justice Shri  R.M.S. Khandeparkar: Heard ld. Advocate for the party and DR for the department. 2. These appeals arises from the order passed by the authorities below rejecting the benefit of Notification No.108/95-CE dated 28.08.95, as amended from time to time, on the ground that the ....

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....s required to produce before the Asstt. Commissioner of Central Excise having jurisdiction over his factory, that the goods were  intended for official use by the United Nations or an International Organisation, a certificate from the United Nations or the International Organisation to that effect was required to be produced. It is not disputed that the appellants produced the certificate alo....

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....hat the split air-conditioners would be used for leased residences. Once it is apparent from the certificate that the goods which were ordered for supply under the specific order which was to the knowledge of the signatory of the certificate and the purchase order clearly discloses that the goods were to be used for the leased residences and having knowledge about all these facts, the authorised o....