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2015 (10) TMI 1246

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..... the Regional Director BARC/CAT. In the appellants own case, for the later period, on an identical issue, this Tribunal vide its order dated 11.062012 has held the decision in favour of the appellant - Since the issue in the present case is also identical to the issue, in the appellants own case, for an earlier period 1999-2000, the impugned order is set aside by following the Tribunals judgment ( .....

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..... under Notification No.10/97, dated 01.03.1997. Notification No.10/97 exempts scientific and technical instruments, apparatus, equipments (including computers) supplied to the institutions specified in Col.2 of the table annexed to the notification, on satisfying the conditions specified at Co.l3 of the said table. The Adjudicating authority in his order at S.No.16/2001 (JC), dated 08.03.2001 dropp .....

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..... n the appellants own case vide Final Order No.664/12, dated 11.06.2012, wherein this Tribunal has dismissed the Revenues appeal. 3. On the other hand, the learned Authorised Representative reiterated the findings of the Order-in-Appeal. 4. After hearing both sides, we find that the Adjudicating authority in his order dated 08.03.2001examined the issues in detail and allowed the exemption u .....

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..... ies in the specified department have been produced for grant of duty exemption, the same should noted be denied. Accordingly, we find no reason to interfere with the impugned order. Consequently, the departments appeal is dismissed. 5. Since the issue in the present case is also identical to the above issue, in the appellants own case, for an earlier period 1999-2000, the impugned order is set .....

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