2016 (10) TMI 226

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....ri  S.P. Tavkar, Consultant for the appellant Shri  S. Hasija, Supdt.(AR) for the respondent ORDER These two appeals are taken up for disposal by a common order as the issue involved is the same and in respect of the very same assessee. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the appellant herein is eligible for the benefi....

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....t the said certificate is signed by the Deputy Director, who is of the rank of Deputy Secretary to the Government of India.  The said certificate clearly indicates that the 'Dissolved Acetylene' supplied by the appellant to Department of Atomic Energy was to be used for the research purposes and benefit of exemption notification 10/97 is applicable in the case in hand.  It is the argumen....