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TMI Blog2017 (1) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent-assessee Per Anil G. Shakkarwar: The present appeal is filed by Revenue against the Order-in-Appeal No. 201-CE/MRT-I/2008 dated 28.11.2008 passed by Commissioner (Appeal) Customs & Central Excise, Meerut-l. 2. The brief facts of the case are that the respondent-assessee was registered with Central Excise Department and was engaged in the manufacture of fabricated items falli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to Revenue that there was no procedure of subletting of the supply by the awardee of the contract from competent authority for supply of goods at Nil rate of duty under the said notification. The respondent had totally cleared goods at Nil rate of duty availing exemption under Notification No. 108/95 and availed the exemption of Rs. 48,47,040/-. The respondent-assessee was issued with show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed the demand of Rs. 48,47,040/- and imposed equal penalty. Aggrieved by the said order, respondent preferred appeal before the Commissioner (Appeals). The learned Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal No. 201-CE/MRT-I/2008 dated 28.11.2008. The learned Commissioner (Appeals) has held that the goods supplied by the respondent-assessee were duly received b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai) was squarely applicable and in view of the said final order allowed the appeal filed by the respondent-assessee to this appeal before her by setting aside the said Order-in-Original dated 07.03.2008. Aggrieved by the said Order-in-Appeal dated 28.11.2008, Revenue has preferred this appeal. 3. The ground of appeal is that the Department has not accepted the said final order in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the exemption under Notification No. 108/95 CE was admissible to the goods supplied to the contractors which were executing project financed by United Nations or an International Organization. We find that the said ruling by Hon'ble High Court of Madras was affirmed by Hon'ble Supreme Court. We also find that the said case law is squarely applicable in the present case. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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