2013 (10) TMI 1091

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.... both sides. 2. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). 3. The brief facts of the case are that respondents are engaged in the manufacture of excisable goods during the period February 1998 to January 1998 and June 1998. The respondents cleared certain quantify of excisable goods by availing the benefit of Notification No. 108/95 dt. 28.8.19....

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....certificate from the specified officer is required in respect of the goods that the same are required for the execution of the said project. 6. Both the authorities below held that applicant produced the necessary certificate that the goods in question are required for the project by the Government of India. Before us only objection raised by the Revenue is that certificate was not in the name ....