2013 (1) TMI 732

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....eja, Advocate, for the Appellant. Shri V.K. Agarwal, Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The applicants filed this application for restoration of the appeal which was dismissed for non-prosecution. In view of the reasons explained, the order dismissing the appeal is recalled and the appeal is taken up for hearing. 3. The appellants filed....

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....ppellants is that the appellants produced the necessary certificate as required under the Notification to the effect that the goods were supplied to the project financed by the International Organisation. Hence, the demand is not sustainable. 6. Revenue submitted that the project was financed by Japan Bank of International Corporation which is not an International Organization under the Un....

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....l organisation listed in the said Annexure, a certificate from an officer not below the rank of Deputy Secretary to the Government of India, in the Ministry of Finance (Department of Economic Affairs), that the said goods are required for the execution of the said project and that the said project has duly been approved by the Government of India. Annexure. 1.     &n....