2011 (8) TMI 929

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..... for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The assessees herein are engaged in the manufacture of fortified biscuits. During the period November, 2002 to April, 2003, they manufactured fortified biscuits at nil rate of duty under the provisions of Notification No. 108/95-C.E., dated 28-8-95, as amended, which provides that all the goods falling under the Schedule t .....

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..... two show cause notices both dated 19-11-2003 proposing recovery of duty of Rs. 53,03,047/- as result of denial of benefit of the notification was issued. Penal action was also proposed, duty demand was confirmed by the adjudicating authority together with interest and penalty of Rs. 30,00,000/- was imposed on the assessees. The lower appellate authority, before whom the adjudication was challenged .....

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..... ndustan Colas Ltd. v. CCE, Vadodara-I reported in 2007 (219) E.L.T. 430 (Tribunal-Ahmd.) and Baroda Ispat Pvt. Ltd. v. CCE, Vadodara-I reported in 2009 (236) E.L.T. 622 (Tribunal-Ahmd.) holding that the certificate issued by the project implementing authority under Notification No. 108/95 is not necessarily required to be in the name of supplier of the products used in the project, are directly ap .....

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