2010 (10) TMI 179

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..... oti Balasundaram, Vice-Presient]. - The Revenue seeks denial of the benefit of Notification No. 167/71-C.E., dated 11-9-1971 to computers assembled in Raja College of Engineering and Technology on the ground that the computers were assembled only by technicians (college lecturers) and not at the time of imparting training while the benefit of the Notification is available only if the excisable g .....

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..... the college is also to the same effect. He stated that the computers were assembled and knocked down for study purposes by students. In this view of the matter, we see no reason to interfere with the order of the Commissioner (Appeals) who has extended the benefit of the notification and accordingly uphold the impugned order and reject the appeal. The cross-objection filed by the respondents is al .....

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