9911796707
TMI Blog2015 (1) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... World Bank only on approval of the project by the Govt. of India and therefore all the conditions of the Notification has been fulfilled. We find that the name of the assessee is specifically appearing on the certificate issued by Secretary to the Government, Finance Deptt., Govt. of Tamil Nadu, Chennai. In view of these facts prima facie we are of the opinion that the Applicant has been able to m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 86/- without payment of duty in terms of Notification No.108/95-CE dated 28.08.1995. It is submitted that the benefit of this Notification was denied mainly on the ground that the certificate produced by the designated authority did not specify that the said project has been approved by the Govt. of India for implementation by the state Govt., which is very much essential in view of the text of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case all the conditions of the impugned Notification were fulfilled. It is further submitted that demand is barred by limitation inasmuch as the show cause notice was issued beyond a period of one year from the relevant date. 3. As per contra the Ld.A.R. for Revenue reiterated the findings of the Ld.Commissioner(Appeals). He submits that the certificate produced by the Applicant does not cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the said project has duly been approved by the Government of India. The exemption is also available for the goods supplied to a project that has been approved by the Govt. of India and financed whether by a loan or a grant by an international organization. It is a case of the Applicant that it is not in dispute that the impugned goods were supplied to Tamil Nadu Water Supply and Drainage Board ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
