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TMI Blog2018 (1) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise out of context, is not sustainable - appeal allowed. - E/70034/2015-EX[DB] With E/ROA/70015/2017 - A/71698/2017-EX[DB] - Dated:- 13-7-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chhibber, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner, (AR) Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per: Anil Choudhary Heard on Miscellaneous Application for Restoration of Appeal. It is explained by the ld. Counsel that although he, for some personal reasons, could not come to Allahabad to attend the hearing and accordingly, he requested his colleague for making request in the court and to pray for adjournment. The sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal, the Commissioner (Appeals) vide his order dated 16/09/2013 partly upheld the said order. The appellant preferred further appeal before this Tribunal, which vide Final Order No.54160/2014 dated 13/10/2014 allowed the appeal by way of remand to the Appellate Authority. The Appellate Authority vide impugned order has upheld the demand of ₹ 5,70,349/- along with interest. He, however, dropped the penalty. Aggrieved by this order the appellant is before us. 4. The learned Counsel for appellant submitted that they are rightly eligible for the exemption claimed as per above Notifications. In their own case the Commissioner (Appeals) in his earlier order dated 16/09/2013 allowed the said exemption to them. The impugned order otherwi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l records. The point for decision was the eligibility of the appellant for exemption for flanges under the above mentioned notifications. The admitted facts are that they supplied these items as per international competitive bidding to the Contractor/Sub-contractor executing project as per requirement. The question whether the product is covered in the list 12 has been examined and decided by the lower Appellate Authority in party s own case earlier. No reason has been given in the impugned order for differing from such findings. Regarding the requirement of certificate from DGCH, we find the said issue was decided by the Tribunal in appellants own case (supra). The Tribunal held that the condition No.29 referred to in Notification No.21/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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