2014 (4) TMI 797

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..... ORDER After hearing both the sides, we find that the dispute in the present appeal relates to applicability of Notification No. 108/95 which exempts supplies made to United Nations or International Organizations working under them. The said exemption is available subject to a certificate produced by the appellants from UNICEF (to whom they were supplying the goods). Such certificates are required .....

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..... equal amount of penalty. 3. We find that an identical issue was the subject matter of another order of Commissioner (Appeals) being Order-in-Appeal No. 77/CE/DLH dated 3-11-2006. The Appellate Authority has observed that inasmuch as the goods manufactured by the appellants were admittedly supplied to UNICEF, substantial condition of notification stands fulfilled. The certificates were issued by U .....

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..... icate is in the name of sister concern who was also supplying the goods to the appellant. The appellant's contention is that such certificate was produced before the jurisdictional Central Excise Officer. In absence of any challenge to the earlier order of Commissioner (Appeals) we agree with the learned Advocate that substantial benefit should be extended to them. We accordingly set aside the imp .....

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