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TMI Blog2016 (4) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... ware. As regard the facts of installation/ use of the goods, in the premises of the respondent has not been disputed. The judgments cited by the Ld. A.R. neither relevant to the facts of the present case nor on the issue of the notification involved in the present case. Therefore judgments cited by the Ld. A.R. are not applicable in the present case. Ongoing through the judgments relied upon by the Ld. Counsel for the respondent, we find that on the identical facts the exemption Notification No. 1/95-CE has been extended to the assessees. Therefore the ratio of the judgments are applicable in the facts of the present case. As per our above discussion and case laws, we are of the considered view that the Ld. Commissioner(Appeals) has rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that goods procured by the appellant are not used for development of software therefore exemption notification is not admissible. Aggrieved by the Order-in-Original, respondent preferred appeal before the Commissioner(Appeals) who vide impugned order allowing exemption notifications, dropped the demand not only on merit but also on the ground of time bar. Being aggrieved by the impugned order, Revenue is before us. 4. Shri. N. N. Prabhudesai, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterating the grounds of appeal submits that the goods in question procured by the appellant are admittedly not used for development of the software, therefore exemption Notification No. 1/95-CE dated 4/1/1995 and Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) Moser Baer India Ltd Vs. Commissioner of Customs Noida[2015(325) ELT 236(S.C.)] 6. We have carefully considered the submissions made by both the sides. 7. We find that issue to be decided by us is whether the respondents goods are eligible for exemption Notification No. 1/95-CE dated 4/1/1995 and Notification No. 140/91-Cus dated 22/10/1991 or otherwise. The relevant conditions/paras of both notifications reproduced below:- Notification No.1/95-CE dated 4/1/1995 (d) the user industry executes a bond with the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise], (hereinafter referred to as [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] in the presc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and conditions stipulated in this notification, and those under the Import and Export Policy, as amended from time to time, and conditions for establishment of Technology Park for software export as specified by the Department of Electronics, and to pay on demand an amount equal to the duty leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of importation or procurement of the said goods till the date of payment of such duty, if - (i) in the case of capital goods, such goods are not proved to the satisfaction of the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise],to have been installed or otherwise used within bonded premises or re-exported within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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