9911796707
TMI Blog2012 (7) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per: P.G. Chacko] After a perusal of the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we take up the appeal. 2. This appeal filed by the assessee is directed against the appellate Commissioner s order demanding duty of Rs.4,15,282/- with interest thereon an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for initial setting up of a project for the generation of power using non-conventional materials, namely, agricultural, forestry, agro-industrial, industrial, municipal and urban waste, bio-waste or poultry litter, subject to two conditions, the first of these conditions having already been referred to by us. The first condition required the manufacturer to produce before the jurisdictional Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nventional materials namely Cotton Stalk, Maize Stalk, Bajra etc. and this certificate is being issued in terms of the Government of India, Ministry of Finance, Department of Revenue Notification No.33/2005-Central Excise dated 08/09/2005 and No.38/2005-CE dated 30/12/2005, which are valid for the year 2007-08. Copy of signed and stamped Proforma Invoice and detailed list of items alongwith quanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Commissioner(Appeals) also. 4. Having heard the above submissions, we find that the debate revolves around the literary construction of the underlined portion of the certificate. Without offence to the learned Commissioner(Appeals), we observe that the original authority understood it rightly. The meaning proposed in the show-cause notice and in the impugned order does not stand ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
