2019 (10) TMI 1142

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....ppellant Ms. Krati Somani, Advocate for the Respondent ORDER PER ASHOK JINDAL: The Revenue is in appeal against the impugned order wherein the demand of duty has been dropped against the respondent. 2. The brief facts of the case are that the assessee- respondent is engaged in providing various types of IT solutions relating to geographical information systems and were operating as ....

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.... Notification No.50/03-CE dt.10.6.2003. It appeared to Revenue that though the respondent had purchased 19 computers in 2005-06, the respondent had not undertaken specified expansion as required by the said notification. It appeared to Revenue that out of 19 computers, 15 computers were used for such activity which was not covered by the provisions of Central Excise Act and only for 4 computers we....

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....18 (10) TMI 1544-CESTAT-Chandigarh, this Tribunal has dropped the demand against the assessee-respondent holding that the respondent is entitled to avail the benefit of Notification No.50/03-CE dt.10.6.2003, 4. Heard the parties. 5. Considering the fact that the issue has been decided by this Tribunal in favour of the respondent, wherein this Tribunal has observed as under:- 5. We h....