2014 (6) TMI 484

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....i S. Teli, Deputy Commissioner (AR), for the Respondent. ORDER The appellants supplied items like Control Panels, Bus Ducts, Switch Boards to M/s. Malavalli Power Plant (P) Ltd. to produce energy from agricultural mill without payment of duty. The appellant's claim was that they are eligible for exemption under Notification No. 3/2001-C.E., dated 1-3-2001 at Sl. No. 254 read with List 5. 2.&ems....