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TMI Blog2011 (7) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee. - E/1151-1152/2010 - 476-477/2011 - Dated:- 28-7-2011 - S/Shri S.S. Kang, M. Veeraiyan, JJ. REPRESENTED BY : S/Shri N. Venkataraman, Sr. Advocate, T. Vinod Kumar and K. Krishnamurthy, Advocates., for the Appellant. Shri Ganesh Havanur, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President (Oral)]. Heard both sides. Both appeals are filed against the common adjudication order and therefore, they are taken up together for disposal. 2. In the impugned order, the benefit of Notification No. 10/1997-C.E., dated 1-3-1997 was disallowed in respect of the goods manufactured and cleared to the Defence Research and Development Organisation (DRDO). 3. The contention of the appellant is that the following goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g monthly returns in this regard and therefore, allegation of suppression is not sustainable. 5. Learned DR appearing on behalf of the Revenue relied upon the findings of the Adjudicating Authority specifically in Para 32 of the adjudication order and submitted that the missile cannot be considered as a scientific and technical instrument. 6. For ready reference, the Notification No. 10/97-Central Excise dated 1-3-1997 is reproduced below. Exemption to specified goods supplied to specified institutions In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clearance of the specified goods; or (b) is registered with the Government of India in the Department of Scientific and Industrial Research and the manufacturer produces at the time of clearance, a certificate from the Head of the institution in each case, certifying that the said goods are required for research purposes only. (ii) The aggregate value of prototypes received by an institution does not exceed fifty thousand rupees. Explanation. - For the purposes of this notification, the expression, - subject to (a) Public funded research institution means a research institution in the case of which not less than fifty per cent of the recurring expenditure is met by the Central Government or the Government of any Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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