2006 (5) TMI 489

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....ah For Repondent : M. K. Srivastava Per Jyoti Balasundaram : The applications for waiver of pre-deposit of duty of ₹ 66,44/830/-confirmed against M/s. Tiki Tar Industries and penalty of ₹ 5 Lakhs imposed upon them and duty of ₹ 41,63,0677- confirmed against M/s. Punjab Steel Rolling Mills and penalty of ₹ 5 Lakhs imposed upon them arise out of the order of Commissioner o....

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....ficate 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 of contractor of the ....