2017 (1) TMI 1125

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....ment Shri Abhishek Raju, Advocate for the respondent-assessee Per Anil G. Shakkarwar: The present appeal is filed by Revenue against the Order-in-Appeal No. 201-CE/MRT-I/2008 dated 28.11.2008 passed by Commissioner (Appeal) Customs & Central Excise, Meerut-l. 2. The brief facts of the case are that the respondent-assessee was registered with Central Excise Department and was engaged in....

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....f said Notification No. 108/95. It appeared to Revenue that there was no procedure of subletting of the supply by the awardee of the contract from competent authority for supply of goods at Nil rate of duty under the said notification. The respondent had totally cleared goods at Nil rate of duty availing exemption under Notification No. 108/95 and availed the exemption of Rs. 48,47,040/-. The resp....

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....ndent. Therefore, the Original Authority confirmed the demand of Rs. 48,47,040/- and imposed equal penalty. Aggrieved by the said order, respondent preferred appeal before the Commissioner (Appeals). The learned Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal No. 201-CE/MRT-I/2008 dated 28.11.2008. The learned Commissioner (Appeals) has held that the goods supplied by th....

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....herry reported at 2008(223) ELT 429 (Tri. Chennai) was squarely applicable and in view of the said final order allowed the appeal filed by the respondent-assessee to this appeal before her by setting aside the said Order-in-Original dated 07.03.2008. Aggrieved by the said Order-in-Appeal dated 28.11.2008, Revenue has preferred this appeal. 3. The ground of appeal is that the Department has not ....