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2015 (9) TMI 1145 - CESTAT NEW DELHI

2015 (9) TMI 1145 - CESTAT NEW DELHI - 2015 (325) E.L.T. 402 (Tri. - Del.) - Denial of concession under Notification No. 108/95-CE dated 28.08.1995 - supplies were made for the project financed by the International Development Association - Held that:- International Development Association is part of the World Bank (International Bank for Re-construction and Development). The said Bank has been given privileges in terms of Section 3 of the United Nations (Privileges And Immunities) Act, 1947 - D .....

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28.08.1995. These supplies were made for the project financed by the International Development Association which appeared to be not one of the organization eligible for concession under the said Notification. Proceeding are initiated by issue of Show Cause Notice and the original authority confirmed the demand. On appeal by the respondent the ld. Commissioner (Appeals) vides impugned order allowed the appeal. The department is before us against the said Commissioner (Appeals) order. The main poi .....

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