9911796707
TMI Blog2016 (10) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-Appeal No.105-106/CE/APPL/ALLD/2008 dated 18.11.2008. The issue in all these appeals is same. 3. The brief facts of the case are that the appellants are manufacturers of chemicals falling under Chapter 28 of Scheduled to Central Excise Tariff Act, 1985. They manufactured Stable Bleaching Powder and cleared the same on payment of Central Excise Duty. During the period 2000-01 to 2004-05, appellants cleared 1028.875 MT of Stable Bleaching Powder involving Central Excise Duty of Rs. 13,76,762/- without payment of duty by availing the benefit of Notification No.108/95-CE dated 28.08.1995. It appeared to Revenue that the appellants were not eligible for the benefit of said Notification because the appellant had not supplied goods to U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant, they were not eligible for benefit of said Notification. He further confirmed the demand and imposed penalty. The demand of Rs. 4,54,848/- was confirmed through order No. 16/2008 dated 19.03.2008 and demand of Rs. 08,15,869/- was confirmed through adjudication order dated 29/02/2008 on similar findings as in the case of order in original dated 26.09.2006. In both the cases penalty was imposed. Appellants preferred appeal against the said original order dated 26.09.2006 before Ld. Commissioner (Appeals) which was decided through the impugned Orders-in-Appeal dated 19.03.2007 wherein it was held that it was clear that the goods were not supplied directly to UNICEF but were supplied to projects and the situation is covered under Clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere produced before the original and appellate authority. Copies of some of the certificates were perused by us. One such certificate is dated 25th, June 2001 which was issued by Procurement Officer Supply and Procurement Section of UNICEF which was issued from their New Delhi office which certified that UNICEF has placed purchase order with M/s Kanoria Chemicals and Industries Ltd. for supply of 400 bags of Bleaching Powder for use in UNICEF assisted project in Rajasthan. He has also taken us through the said notification No. 108/95 dated 28.08.95 wherein a list of International Organizations is appended through amendment by notification No. 40/99-CE dated 02.11.99 and shown us that UNICEF is included in the list of International Organizat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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