2017 (2) TMI 770 - AT - Central Excise

Exemption under N/N. 167/71-CE dated 11-9-1971 - High Energy Storage Primary Batteries - Held that - reliance placed in the case of HIGH ENERGY BATTERIES (I) LTD. Versus COLLECTOR OF CENTRAL EXCISE, TRICHY 1997 (5) TMI 151 - CEGAT, NEW DELHI , where similar issue was decided and it was held that the laboratory of the appellants factory, who are engaged in commercial production, of high energy storage batteries and sale thereof, cannot be held to be an institute which is of a technical educational or research type - exemption rightly denied - appeal dismissed - decided against appellant.

Summary

Issues:
Exemption under Notification No. 167/71-CE dated 11-9-1971 for goods manufactured in a training center.

Analysis:
The case involved the appellant, M/s. Siemens Ltd, seeking exemption under Notification No. 167/71-CE dated 11-9-1971 for goods manufactured in their training center. The exemption was denied by the lower authority, leading the appellant to appeal before the Tribunal. The appellant's major argument was that a previous order by the Commissioner(Appeals) had granted them the benefit of the same notification, and thus, the Assistant Commissioner should not have passed a different order. The appellant also argued against the reliance on a Supreme Court decision and disputed the factual correctness of the goods being made as per a sister concern's requirements. However, none appeared on behalf of the appellant during the proceedings.

The Assistant Commissioner, represented by the Assistant Commissioner(A.R.), relied on the decision of the Hon'ble Apex Court in a specific case and also cited Tribunal judgments in similar cases for supporting their argument. The Tribunal examined the submissions from both sides and referred to a previous case involving High Energy Batteries (I) Ltd, where a similar issue was decided. In that case, the Tribunal upheld the decision of the Collector (Appeals) to reject the exemption claim under the same notification. The Tribunal found no infirmity in the Collector's decision and dismissed the appeal based on the precedent set by the previous case.

In conclusion, the Tribunal dismissed the appeal based on the precedent established in the case of High Energy Batteries (I) Ltd. The decision was pronounced in court on 12-01-17.