2003 (9) TMI 510

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..... es, for the Appellant. Shri Kothikar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The application for waiver of pre-deposit of duty of Rs. 61,37,280/- arises out of the order of the Commissioner of Customs (A) who has set aside the adjudication order of the Asstt. Commissioner and allowed the appeal of the Revenue, holding that the benefit of exemption in te .....

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..... the production of complex fertilisers. They submitted certificate issued by M.P. State Co-operative Marketing Federation Limited, Bhopal. The lower Appellate Authority has held that the certificate, dated 14-3-2000 of the Joint Director of Agriculture (Fert.), Director of Agriculture, M.P. Bhopal is not acceptable as (a) it does not mention the Bs/E through which the DAP covered by the ce .....

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