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2013 (12) TMI 449

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..... X-I dated 14.4.1986 the Board has taken the view that the item husk fired boiler can be considered as agricultural and municipal waste conversion device producing energy – there was no infirmity in the order – Decided against Revenue. - E/3086/04 & E/CO-642/04 - Final Order Nos. A/386-387/2013-WZB/C-II(EB) - Dated:- 25-4-2013 - Ashok Jindal And P K Jain, JJ. For the Appellant : Shri Navnee .....

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..... respondents are entitled for exemption of the said Notification. Therefore, following the said order, the Commissioner (Appeals) allowed the appeal filed by the respondent before him. Revenue is in challenge against that order on the ground that Commissioner (Appeals) ought to have given his independent opinion on the issue on merits. 3. The ld. AR supported the grounds of appeal and submitted .....

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..... , the water in it gets heated to produce steam. No doubt such a product manufactured would be boiler which produces steam by burning of the waste." 5. The ld. counsel further undertook that for the future period no show-cause notices has been issued to them. Therefore, the Commissioner (Appeals) has rightly held that the respondents are entitled for benefit of Notification 6/2000 at Sr. No. 251 .....

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