9911796707
TMI Blog2011 (8) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 19-11-2003 proposing recovery of duty of Rs. 53,03,047/- as result of denial of benefit of the notification was issued - The agreement clearly brings out that M/s. MFIL, to whom a contract had been awarded by the United Nations World Food Programme for supply of fortified biscuits to Afghanistan, had engaged the respondents to manufacture such biscuits and supplied them to the United Nations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08/95-C.E., dated 28-8-95, as amended, which provides that all the goods falling under the Schedule to the Central Excise Tariff Act, 1985, when supplied to the United Nations or an International Organisation and approved by the Government of India are exempted from whole of excise duty and additional excise duty subject to the condition that before clearance of the said goods the manufacturer p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the assessees. The lower appellate authority, before whom the adjudication was challenged by the assessees, set aside the demand and penalty holding that the benefit of the notification was admissible to the assessees; hence this appeal by the Revenue. 2. We have heard both the sides and carefully perused the agreement entered into between M/s. Modern Food Industries (I) Ltd. and the assessees ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
