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2015 (10) TMI 1246 - CESTAT CHENNAI

2015 (10) TMI 1246 - CESTAT CHENNAI - TMI - Denial of exemption under Notification No.10/97, dated 01.03.1997 - Held that:- Adjudicating authority in his order dated 08.03.2001 examined the issues in detail and allowed the exemption under Notification No.10/07, as the appellant produced the relevant certificate from the Regional Director BARC/CAT. In the appellants own case, for the later period, on an identical issue, this Tribunal vide its order dated 11.062012 has held the decision in favour .....

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: Shri L. Paneerselvan, AC (AR) ORDER Per R. Periasami: The appellant M/s. M.M. Engineers Pvt. Ltd. are manufacturers of cranes, hoists, lifting equipments and parts thereof falling under Chapter heading 8425.00, 8426.00, 8428.00 and 8431.00 of the Schedule to the Central Excise Tariff Act, 1985. During the year 1999-2000, the assessee have manufactured and cleared cranes, hoists lifting equipments etc., M/s. Centre for Atomic Research, Indore and BARC, Tarapore by availing exemption under Noti .....

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ommissioner (Appeals) in the impugned order set aside the Order-in-Original and allowed the Revenues appeal. Hence, the present appeal. 2. Learned counsel reiterates the findings at paras 10-11 of the Adjudication order dated 08.03.2001. He further submits that in terms of Notification No.10/97, dated 01.03.1997, the appellant produced a certificate from Regional Director of BARC/CAT certifying that the goods are cleared for research purposes, after satisfying the conditions, the Adjudicating au .....

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