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2011 (1) TMI 414 - CESTAT, NEW DELHIExemption - The Notification No. 108/95-C.E., dated 28-8-95 read with Notification No. 4/99-C.E., dated 11-2-99 clearly provides that the exemption has been sought to be granted thereunder to the goods when supplied to International Organisation for their official use or supply to the project financed by the an International Organisation - Scince, the respondents did not have certificate in their favour as required under the said notification merely because some other person who was authorised to supply the goods had transferred his obligation to the respondents, it is not permissible for the respondents to avail the benefit under the said notification - It is settled law that the conditions of the exemption notification attached to the said notification are to be strictly complied with - Once the basic issue which was discussed in the show cause notice is established against the assessee, the other point discussed by the authorities take the back seat and therefore, merely because on some minor point, the authority had travelled beyond the scope of the show cause notice, that cannot be a justification to quash the order of demand passed in duty confirmation proceedings - The impugned order is hereby set aside and the order of the adjudicating authority is restored with consequential relief.
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