2001 (2) TMI 449

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..... or the Respondent. [Order per : Gowri Shankar, Member (T)]. The appeal is permitted to retain here. 2. The application is for waiver of deposit of Rs. 65.41 lakhs and penalty of Rs. 7 lakhs. 3. Duty has been demanded, and penalty imposed, on the finding of the Commissioner that the benefit of Notification 108/95 will not be available to the goods supplied by the applicant to a proje .....

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..... n has not actually answered the question as to whether the benefit of notification can be granted even in the absence of such certificate. To the extent that it accepts certificate from the project authorities in lieu of the certificate from international organisation, it overlooks the provisions of the notification which has to be strictly construed and requires reconsideration. 5. We appreciat .....

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