2002 (8) TMI 205

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....s is an appeal filed by the Revenue. The short point to be considered in this case is whether the impugned goods are to be considered as office equipments in terms of Notification No 1/95. 2. Heard both sides. 3. We find that the point at issue has been properly analysed by the Commissioner (Appeals) as can be seen from the Para 4 of the impugned order. The Para 4 is as under :- "4.&#8195....

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..... The Assistant Commissioner in the subject Order-in-Original has not given any specific findings as to how why the said goods are not eligible for exemption under Notification No 1/95. The Assistant Commissioner has also not disputed that the said goods were duly procured under a proper CT. 3 certificate issued by jurisdictional Central Excise Officers and also the appellants have followed all th....