2014 (4) TMI 51

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....espondent : Shri T.R. Ramesh, Adv. JUDGMENT Per: P.K. Das; Revenue filed this appeal against the Order-in Appeal No. 09/2004 (Pondicherry) (D) dated 03.09.2004, passed by the Commissioner of Central Excise (Appeals), Chennai. 2. Heard both sides and perused the records. 3. The respondent is engaged in manufacture of Computer Systems classifiable under Chapter Sub-heading No. 8471.00....

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....missioner (Appeals) rejected the appeal filed by the Revenue. 4. The Ld. AR reiterates the grounds of appeal and particularly para-13. He submits that the respondent did not produce a certificate from DSIR but they have only produced a certificate from the Registrar of Nagarjuna University. He further submits that the certificate issued by the Registrar of Nagarjuna University, is not supported....

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....gineering Institute for research purpose only and were based on the Essentiality Certificate issued by the Registrar of Nagarjuna University. It has also examined the guidelines given by the DSIR, as enclosed to their letter dated 28.10.98, for the purpose of issuing essentiality certificate to the affiliated private colleges. 7. On perusal of the condition of the notification, we find that the....