2006 (5) TMI 489

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....r : Madhur Baya and Prakash Shah For Repondent : M. K. Srivastava Per Jyoti Balasundaram : The applications for waiver of pre-deposit of duty of Rs. 66,44/830/-confirmed against M/s. Tiki Tar Industries and penalty of Rs. 5 Lakhs imposed upon them and duty of Rs. 41,63,0677- confirmed against M/s. Punjab Steel Rolling Mills and penalty of Rs. 5 Lakhs imposed upon them arise out of the ord....

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....ssible since the certificate was not issued in the name of the goods supplier. On the other hand, it is brought to our notice by learned Counsel that in the subsequent decision of Caterpillar India Pvt. Ltd. vs. Commissioner of Central Excise, Pondicherry - 2005 (69) RLT 415 (CESTAT-Del.)=2005 (191) ELT 727 (Tri.-DeL), exemption has been held to be available even though the certificate was in name....