2001 (1) TMI 271

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..... esident]. Notice of posting of this appeal to today was sent to appellant on 17-11-2000. That notice was duly served by the postal authorities as seen from the acknowledgement received back by the Tribunal. No one turned up to argue the appeal. So we heard the learned DR and perused the records. We are disposing of the appeal itself. 2. Appellant applied for issue of CT 2 Certificate in re .....

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..... concessional rate in respect of compressors for repair of an existing airconditioning plant. That new part was to be utilised as a replacement. Parts required for such replacement/repair do not come within the purview of Notification No. 45/88 dated 1-3-1988. Consequently the order passed by the authorities below can not be faulted. 3. In view of what has been stated above we find no merit in t .....

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