2003 (1) TMI 602

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..... the Respondent. [Order per : S.S. Kang, Member (J)]. The appellants filed this appeal against the adjudication order passed by the Commissioner of Central Excise. 2. The demand was confirmed on the ground that the appellants wrongly availed the benefit of Notification No. 108/95-C.E., dated 28-8-95 during the period 22-10-96 to 12-2-98. 3. Notification No. 108/95-C.E. provides exemp .....

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..... enefit in respect of the goods cleared after 22-10-96 on the ground that after this date, Chanderpur Power Project is no more financed by the International Organisation. 4. Heard both the sides. 5. The contention of the appellants is that the appellants were clearing the goods during the period in dispute i.e. from 22-10-96 to 12-2-98 under the invoice by availing the benefit of notification a .....

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..... o provided necessary payment certificates showing that the project in question is financed by the World Bank. 6. The contention of the Revenue is that the appellants were availing the benefit of the notification. Therefore, they have to prove that they were entitled to the benefit of the notification at the time of clearance of the goods. World Bank suspended the loan on 22-10-96. Therefore, aft .....

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