2016 (6) TMI 663

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....a, Member (J) And R Periasami, Member (T) For the Appellant : Mr Joseph Prabhakar, Adv For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per D. N. Panda The precise question raised by learned counsel in all these six appeals is whether the goods supplied by the appellant to Tata Projects Ltd., the international competitive bidder for use in the Mega Power Project executed by Coa....

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.... It does not grant exemption to any person. This simple interpretation of law attributable to the mandate of the notifications answers the question as above. There is no necessity to go into further detail in the absence of any contrary finding by Revenue that the appellant was not the supplier of the goods meant for use in international competitive bidding project i.e. mega power project. 4. O....