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2014 (4) TMI 797 - AT - Central ExciseApplicability of Notification No. 108/95 - Supply made to United Nations or International Organizations working under them - Held that:- there is no dispute of supply of goods to M/s. UNICEF or issuance of certificate. The dispute is that the certificate is in the name of sister concern who was also supplying the goods to the appellant. The appellant’s contention is that such certificate was produced before the jurisdictional Central Excise Officer. In absence of any challenge to the earlier order of Commissioner (Appeals) we agree with the learned Advocate that substantial benefit should be extended to them - Decided in favour of assessee.
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