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TMI Blog2011 (3) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... iling notification No.10/97-CE dated 01/03/97. As they were not eligible for the exemption, it was found by the adjudicating authority that the goods supplied by the appellants to BARC, ISRO, etc. were used by BARC and ISRO after doing some cutting, bending, etc. It was also observed that the benefit of exemption notification is available only when the assessee satisfied all the conditions of the notification. As in this case the description of use has not been stated in the certificate issued by the competent authority of BARC/ISRO, therefore, the benefit of exemption notification was denied and the demands were confirmed along with penalties. Aggrieved by the said order, the appellants are before us. 3. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each case, certifying that the said goods are required for research purposes only. He drew our attention to some of the certificates which were issued by the competent authority of the institution as per notification and certifying that such goods are required for the research purposes only. He further submitted that the particular use of the goods is not required as per the certificate and the denial of exemption by the adjudicating authority is not sustainable, therefore, he sought the impugned order to be set aside. In alternate he submitted that during the adjudication proceedings, the appellants could not produce the end use certificate from BARC/ISRO but now they have received the certificate certifying that the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) of the Table below and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule, when supplied to the institutions specified in the corresponding entry in column (2) of the said Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table. S.No. Name of the Institutions Description of the goods Conditions (1) (2) (3) (4) 1. Public funded research institution or a university or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital (a) Scientific and technical instruments, apparatus, equipment (including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parts of the goods specified herein above or consumable. Therefore, the adjudicating authority has rightly denied the exemption to the appellants. As submitted by the Ld. Advocate that the appellants have been able to obtain a certificate from BARC/ISRO with regard to end use of the goods supplied by them and the same were not produced before the adjudicating authority during the adjudication proceedings. Therefore, we find that these certificates need examination at the end of the adjudicating authority. Therefore, in the interest of justice, we are of the opinion, the matter should be remanded. 8. After considering the submissions and discussions herein above, we set aside the impugned order and remand back the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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