2012 (7) TMI 674

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....eputy Commissioner for the Revenue.   [Order per: P.G. Chacko] After a perusal of the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we take up the appeal. 2. This appeal filed by the assessee is directed against the appellate Commissioner s order demanding duty....

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.... quality control) and components, required for initial setting up of a project for the generation of power using non-conventional materials, namely, agricultural, forestry, agro-industrial, industrial, municipal and urban waste, bio-waste or poultry litter, subject to two conditions, the first of these conditions having already been referred to by us. The first condition required the manufacturer ....

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....project for generation of power using non-conventional materials namely Cotton Stalk, Maize Stalk, Bajra etc. and this certificate is being issued in terms of the Government of India, Ministry of Finance, Department of Revenue Notification No.33/2005-Central Excise dated 08/09/2005 and No.38/2005-CE dated 30/12/2005, which are valid for the year 2007-08. Copy of signed and stamped Proforma Invoice....

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....om certain decisions which were relied on by the learned Commissioner(Appeals) also.   4. Having heard the above submissions, we find that the debate revolves around the literary construction of the underlined portion of the certificate. Without offence to the learned Commissioner(Appeals), we observe that the original authority understood it rightly. The meaning proposed in the show-cause....