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TMI Blog2007 (10) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit of exemption under Notification No. 108/95-CE dated 28-8-1995 (as amended) is liable to be denied to the appellants in respect of the goods supplied by them to a project financed by the International Development Association and approved by the Government of India. The Notification granted total exemption from payment of duty of Excise in respect of goods when supplied to projects financed by the United Nations or an international organisation and approved by the Government of India. The exemption was subject to the condition that, before clearance of the goods, the manufacturer should produce before the jurisdictional Assistant Commissioner of Central Excise, a certificate from the executive head of the project implementing autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proved by the Government of India for implementation by the Government of West Bengal. The certificate further stated that M/s. CMS Computers Ltd. (main contractor) intended to pro cure the subject goods from the appellants without payment of duty under Notification No. 108/95-CE ibid for implementing the above project. The certificate was produced before the jurisdictional officer of Central Excise and the same was accepted by the original authority and accordingly the benefit of the Notification was extended to the subject goods cleared by the appellants to M/s. CMS Computers Ltd. The order of adjudication, however, was reviewed and accordingly an appeal of the department was filed with the Commissioner (Appeals). That appeal was allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also independently examined the nature of the relevant condition stipulated in the Notification. The Notification did not insist that the goods which were intended to be supplied to a project financed by the World Bank, the Asian Development Bank or any other international organisation other than those named in the annexure to the Notification, should be directly supplied to the project implementing authority. The Revenue has no case that the appellants did not fulfil other substantive conditions of the Notification. Learned SDR has not claimed that the department has challenged any of the decisions cited by learned Consultant. 5. For the reasons already recorded, we set aside the impugned order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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