2015 (4) TMI 120

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..... ognised by village Industries Commission or Board on certain conditions which are laid down in the said Notification - Held that:- it has been established by the respondent that the conditions contained in the exemption Notification are satisfied. Not only this, the respondent is armed with a certificate issued by the Department of the Electronic to the effect that the individual components were a .....

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..... e societies, or by women's societies or by the institution recognised by village Industries Commission or Board on certain conditions which are laid down in the said Notification. One of the conditions specified is that the exemption in respect of the goods mentioned in serial nos. 5 to 23 of the Table (where such goods which are exempted from excise duty are mentioned) shall be applicable onl .....

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..... the said appeal vide the impugned judgment. On going through the order of the CEGAT we find that as a matter of fact it has been established by the respondent that the conditions contained in the exemption Notification are satisfied. Not only this, the respondent is armed with a certificate issued by the Department of the Electronic to the effect that the individual components were assembled i .....

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