2017 (3) TMI 10

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....Central Excise<br>Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajeev Ranjan, Joint Commissioner (AR)., For Appellant Ms. Aastha Gupta, Chartered Accountant., For Respondent Per: Anil Choudhary Heard the parties on Miscellaneous & ROM Applications, for correction(s) in final order dated 03/12/2014 of this Tribunal. The Miscellaneous Applications ha....

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....allegation of fraud, based on any facts leading to any active suppression or contumacious conduct on the part of the assessee. The only allegation is that the assessee herein misrepresented for obtaining the &#39;eligibility certificate&#39; for exemption. We find that this Tribunal in the final order have relied upon the ruling of Hon&#39;ble Bombay High Court in the case of EMI Transmission Ltd.....

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.... was not a notified International Organization and, hence, benefit of Notification No. 108/95-CE is not available to the assessee. 4. Accordingly, we find that there is no error in the order of this Tribunal. Further, we recast Para 11 of the Final Order No. A [54669-54671/2014-EX[DB] and replace the same as follows:- Recasted Para 11- "As regards Revenue&#39;s appeal, we find that the other gr....