2016 (9) TMI 1232

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.... Mr. Anil Choudhary, Member (Judicial) Mr. Anil G. Shakkarwar, Member (Technical) ORDER Present appeal is filed by the appellant against Order-in-Appeal No. 98/CE/APPL/NOIDA/06 dated 29/06/2006. 2.  The brief facts of the case are that the appellant has established research and development Centre at C-26, Sector-59, Noida to carryout research and development in the area of poly....

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....ade from said research and development centre. Challenging the said letter dated 16.03.2006 appellant preferred an appeal before Commissioner (Appeals) enclosing a copy of said Notification No. 167/71 and certificate dated 18.12.2003 issued by Department of Scientific and Industrial Research, Ministry of Science & Technology, New Delhi, certifying that said R&D unit was accorded recognition as In-....

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.... the appellant as In-House R&D unit. They have prayed to set aside the impugned Order-in-Appeal. 4.  The learned counsel for the appellant reiterated their ground in the grounds of appeal. 5.  The Learned A.R. reiterated the contents of impugned order. 6.  We have taken into consideration the rival contentions. The said Notification No.167/71-CE dated 11.09.1971 provides fo....