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TMI Blog2019 (10) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the Respondent ORDER PER ASHOK JINDAL: The Revenue is in appeal against the impugned order wherein the demand of duty has been dropped against the respondent. 2. The brief facts of the case are that the assessee- respondent is engaged in providing various types of IT solutions relating to geographical information systems and were operating as joint venture of ESRI Inc. USA and NIIT Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeared to Revenue that though the respondent had purchased 19 computers in 2005-06, the respondent had not undertaken specified expansion as required by the said notification. It appeared to Revenue that out of 19 computers, 15 computers were used for such activity which was not covered by the provisions of Central Excise Act and only for 4 computers were installed for replication of data on CDs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal has dropped the demand against the assessee-respondent holding that the respondent is entitled to avail the benefit of Notification No.50/03-CE dt.10.6.2003, 4. Heard the parties. 5. Considering the fact that the issue has been decided by this Tribunal in favour of the respondent, wherein this Tribunal has observed as under:- 5. We have carefully gone through the record of the case and sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue of limitation, we hold that the appellants were eligible for exemption under Notification No.50/03-CE dt.10.6.2003 for the period covered by the present appeals. We therefore set aside the impugned order and allow both the appeals. 6. Therefore, we do not find any infirmity in the impugned order and the same is upheld and the appeal filed by the Revenue is dismissed. (Operative part of o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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