2015 (5) TMI 493

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..... required in this behalf could not be produced. We find that these certificates were duly produced and the Tribunal has taken note of and discussed those certificates in the impugned order and on the basis of which a finding of fact is arrived at that the assessee had in fact distributed the goods free of cost to the economically weaker sections of the society. In these circumstance, the responden .....

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..... entral Excise Tariff Act, 1985. During the period from 13.3.2000 to 17.4.2001 it had supplied the aforesaid product to the Government of Rajasthan under the World Food Programme project. It is not in dispute that in terms of paras 9.10 and 9.26 of the Exim Policy when the aforesaid food products are supplied to the weaker sections of the society free of cost, there is no excise duty payable the .....

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