2013 (4) TMI 56

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....mhan, Advocate, for the Respondent. ORDER Respondents are manufacturers of FRP sleepers. During the period 17-3-2001 to 25-4-2001 the respondents supplied two consignments of FRP sleepers to RDSO amounting to Rs. 8,53,600/- without payment of duty by availing full duty exemption under Notification No. 10/97-C.E., dated 1st March 1997. The clearances were made against certificates given by the RD....

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....al dated 29th October 2004, against which this appeal has been filed by the Revenue. 2. Heard both the sides. 3. Shri Amresh Jain, learned DR, has drawn our attention to the exemption Notification No. 10/97-C.E., dated 1-3-1997 and submitted that the goods cleared by the appellant are FRP sleepers which do not fall within of the category of goods described in the notification. Learned DR further....

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....lied the goods, in question, believing the representation by the purchaser i.e. RDSO, who claimed that the goods, in question, were covered under the Notification. Thus, it is contended that there is no infirmity in the impugned order. Learned Shri B.L. Narasimhan further submitted that otherwise also the appeal is liable to be dismissed for the reason that the demand vide show cause notice dated ....

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....ods at nil rate of duty under Notification No. 10/87-C.E. to RDSO against the certificates issued by RDSO. Moreover, supplies of the goods had been made to a Government Institution without payment of duty against a written communication from the Institute that the goods are fully exempt from duty under Notification No. 10/87-C.E. and the requisite certificates regarding their use for R&D purpose h....