2016 (12) TMI 71

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....)  for respondent ORDER This appeal is directed against Order-in-Appeal No.28/06/MCH/DC/Contract dated 16/01/2006   passed by Commissioner of Customs (Appeals), Mumbai. 2.  Heard both sides and perused the records. 3.   The relevant facts that arise for consideration are the appellant herein had imported goods for establishing a factory and claimed concess....

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....lant stated that there was a dispute between the appellant and the projecting implementing authority; hence, the installation certificate was not produced. 4.  Learned Counsel submits that the balance sheet of Videocon Narmada Electronics Ltd., for the relevant period indicates that the said project was commissioned and the production commenced from the said factory which is in public doma....