2004 (4) TMI 391

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..... er per : P.S. Bajaj, Member (J)]. These two appeals have been directed against the impugned orders-in-original dated 28-2-2003 vide which the adjudicating authority had confirmed duty demand of Rs. 55,06,263/- with equal amount of penalty, on the appellants. 2. The appellants are engaged in the manufacture of writing and printing paper falling under Chapter 48 of the Schedule to the Centra .....

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..... hat the purchase order had been countersigned by the Chairman who is the Special Secretary of Education, Delhi Government. Therefore, both the conditions laid down in Para 1(a) of the Note appended to sub-heading 8402.10 of the Central Excise Tariff Act stands satisfied and as such the appellants could not be denied exemption from duty under the said sub-heading. On the other hand, the learned SDR .....

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..... Special Secretary of Education of the Government of NCT of Delhi. This post of Chairman in fact is being held by the Director of the Education with the status of Special Secretary Education. These facts are quite evident from the certificate issued by the Directorate of Education, Government of NCT of Delhi dated 17-10-2003 which has been placed on record by the appellants. Therefore, both the con .....

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