2014 (4) TMI 797

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.... Jha, Jt. CDR, for the Respondent. ORDER After hearing both the sides, we find that the dispute in the present appeal relates to applicability of Notification No. 108/95 which exempts supplies made to United Nations or International Organizations working under them. The said exemption is available subject to a certificate produced by the appellants from UNICEF (to whom they were supplying th....

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....the tune of Rs. 6912/- with imposition of equal amount of penalty. 3. We find that an identical issue was the subject matter of another order of Commissioner (Appeals) being Order-in-Appeal No. 77/CE/DLH dated 3-11-2006. The Appellate Authority has observed that inasmuch as the goods manufactured by the appellants were admittedly supplied to UNICEF, substantial condition of notification stands ....