2002 (8) TMI 205

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..... ered in this case is whether the impugned goods are to be considered as office equipments in terms of Notification No 1/95. 2. Heard both sides. 3. We find that the point at issue has been properly analysed by the Commissioner (Appeals) as can be seen from the Para 4 of the impugned order. The Para 4 is as under :- "4. Further, I find that the Central Excise, jurisdictional Assistant C .....

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..... given any specific findings as to how why the said goods are not eligible for exemption under Notification No 1/95. The Assistant Commissioner has also not disputed that the said goods were duly procured under a proper CT. 3 certificate issued by jurisdictional Central Excise Officers and also the appellants have followed all the relevant provisions of law, rules and regulations in this regard." .....

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