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S.L.PEERAN, T.K.JAYARAMAN
Commissioner of Central Excise, Tirupathi – Appellant
Versus
Amara Raja Power Systems (P. ) Ltd. – Respondent
Per T.K. Jayaraman : Revenue has filed these appeals against the Orders-in-Appeal Nos. 94
2. The brief facts which are relevant for the present appeal are as follows:-
The Commissioner (Appeals) has allowed the benefit of exemption Notification 6/2002 dated 01.03.2002 in respect of batteries, which were made by the respondents for use in certain devices covered in list 9 (Sl. No. 237 of the Table). Further, the Commissioner (Appeals) allowed the benefit of exemption in respect of FCBC Battery cleared to ISRO without payment of duty under Notification 10/97 even though the respondents did not produce the required certificate at the time of clearance of the goods. He held that the lapse is only of technical nature and substantial benefit of exemption cannot be denied. Revenue has come up before the Tribunal aggrieved over the impugned order of the Commissioner.
3. Shri Ganesh Havanur, the learned SDR, appeared for the Revenue and reiterated the Grounds of Appeal. Shri P.C. Anand, the learned Advocate, appeared for the respondent.
4. We have heard both the parties. The relevant extract of Notif
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