9911796707
TMI Blog2014 (4) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGMENT Per: P.K. Das; Revenue filed this appeal against the Order-in Appeal No. 09/2004 (Pondicherry) (D) dated 03.09.2004, passed by the Commissioner of Central Excise (Appeals), Chennai. 2. Heard both sides and perused the records. 3. The respondent is engaged in manufacture of Computer Systems classifiable under Chapter Sub-heading No. 8471.00 of the first schedule to the Central Excise T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue. 4. The Ld. AR reiterates the grounds of appeal and particularly para-13. He submits that the respondent did not produce a certificate from DSIR but they have only produced a certificate from the Registrar of Nagarjuna University. He further submits that the certificate issued by the Registrar of Nagarjuna University, is not supported by the registration certificates from DSIR conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on the Essentiality Certificate issued by the Registrar of Nagarjuna University. It has also examined the guidelines given by the DSIR, as enclosed to their letter dated 28.10.98, for the purpose of issuing essentiality certificate to the affiliated private colleges. 7. On perusal of the condition of the notification, we find that the respondent would require to produce a certificate from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue has not challenged the authenticity of the certificate in any manner and therefore they have to accept the certificate from the Registrar of the University. In view of that, we do not find any reason to interfere with the order of the Commissioner (Appeals). Accordingly, appeal filed by the Revenue is rejected. 8. The cross-objection filed by the respondents also gets disposed of. (Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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