9911796707
TMI Blog2011 (3) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate issued by the competent authority of BARC/ISRO, therefore, the benefit of exemption notification was denied - Held that:- adjudicating authority directed to look into the certificates issued by BARC/ISRO, etc. with regard to the end use of the impugned goods supplied by the appellants to them and to consider the contention of the appellants with regard to the annexure 'C' and 'D' of the show-cause notice, after giving reasonable opportunity to the appellants to present their case in accordance with the law, order is set aside, the appeal is allowed by way of remand - E/243/08, E/CO/50/08 - - - Dated:- 31-3-2011 - Mr. Ashok Jindal, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri.D.B. Shroff, Advocat for appellant Shri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate issued by the competent authority as per the notification No.10/97. He further submitted that the appellants quoted their price separately for charging of excise duty, which was negotiated by BARC/ISRO as they are exempt under notification No.10/97 and, therefore, they have issued certificate to that effect also. He further submitted that as per notification No.10/97, the only conditions stipulated that the goods are to be purchased by public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development organization of the Government of India and produces a certificate to that effect from an officer not below the rank of Deputy Secre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said certificate, therefore, the adjudicating authority has rightly denied the exemption. He further submitted that there are some demands also on account of pipes cleared in excess of the value mentioned in the exemption certificate and there are certain demands of the goods for which the appellants could not produce exemption certificates, hence, the impugned order is to be upheld. 5. Heard both sides. 6. After hearing both sides at length, we find that the issue involved in this case is whether the appellants are entitled for the benefit of exemption notification No.10/97 or not. For better appreciation, we have to go through the notification, which is relevant, the part of the said notification extracted as below:- Exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arch Development Organisation of the Government of India and produces a certificate to that effect from an officer not below the rank of a Deputy Secretary to the Government of India in the concerned department to the manufacturer at the time 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. 7. On going through the notification, we observed that the benefit of said notification is available for the clearances made to a specific institution and for specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
