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TMI Blog2009 (10) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... Defence. As such, we find no reason to interfere with the order passed by the lower Appellate Authority. The appeal is dismissed. - E/548/2009 - 1177/2009 - Dated:- 7-10-2009 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) None, for the Appellant. Shri M. Ravi Rajendran, DR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable to them. 3. After hearing the learned DR and perusal of the submissions made on behalf of the appellants, we find that the lower Appellate Authority has exhaustively dealt with all the submissions made by the appellants and in para 5 of his impugned order, he has given the following finding : 5. I have carefully gone through the appeal memorandum and the submissions made at the time of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice No. 53/92 dated 8-7-92 issued by the Bangalore Central Excise Commissionerate, (2) a certificate reference:TME/TATRA/E0637 dated 25-10-2006 of BEML, (3) letter C.No:IV/ 1 6/4/2003-Tech dated 7-11-2003 of Commissionerate of Central Excise, Bangalore, and (4) Clarification issued by Ministry of Finance in C.No: IV/16/4/2003 dated 7-11-2003. On perusal of the Trade Notice No: 53/92 dated 8-7-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als were sent directly to M/s. BEML for manufacture of goods supplied for defence purposes, then such finished goods were entitled to the benefit of exemption in terms of Notification No. 63/95-C.E. only when duty paid raw material or inputs, instead of going directly to M/s. BEML, were sent to the job-workers of M/s. BEML for carrying out certain manufacturing process, a doubt arose whether excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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