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TMI Blog2018 (2) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... in these cases would have done so only after being authorized to do so by the concerned institution - Essentiality certificates not having been signed by the officer designated in the notification but by some Other Officer of the same Institution is only a curable defect, of a technical nature, and can very well be overlooked - demand set aside. Demand on the ground that essentiality certificate was not available or produced - Held that: - The averment of the appellants that in no case, goods were cleared by them without receipt of the certificate issued by respective buyer institutions/Colleges/ Universities should indeed be given credibility. After all, these buyers are institutions of stature and cannot be expected to obtain these goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the universities (who is the authorise person to issue to said certificate) to which the colleges are affiliated; (details listed in Annexure-C to Show Cause Notice). (c) Cleared their finished goods to the specified institution, which certify the intended purpose of the goods as other than Research purpose or for dual purpose like teaching and Research purpose, Lab practicals and Research or Academic and Research (Details listed in Annexure-D to Show Cause Notice). (d) Certain clearances were made to the institutions on the basis of the Essentiality Certificate where required purpose of the equipments is not certified. (Details listed in Annexure-E to the Show Cause Notice). (e) Certain clearances were made in absence of ess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Rajasthan Rajya Sahakari SPG. Wvg. Mills Federation Vs. CCE, Jaipur 235 (Tri)]. 3. Bajaj Tempo Ltd., Vs. Commissioner [2004(165) ELT 323 (Tri.)] 4.2 On plain reading of the Notification No.10/97 CE, dated 1.3.2007 and the conditions and the explanation appended there to, the requirement to avail the exemption in terms of the said notification is that: (1) the institute is to be registered with DSIR, (2) the manufacturer has to produce at the time of clearance a certificate from the Head of the Institution, (3) the goods are required for Research purpose only. 4.3 In the instant case there is no dispute about the registration of the Institute/University/Colleges with DSIR to whom they have supplied the goods by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods specified in the notification, without payment of duty to (i) Public funded research institution, (ii) University (iii) Indian Institute of Technology (iv) Indian Institute of Science, Bangalore (v) Regional Engineering College 8. We find that the entire dispute stems from -the allegation of non fulfillment of the following two conditions of the notifications: (a) If the institution is public funded research institution under the administrative control of Department of Space (DS) or Department of Atomic Energy (DAE) or the Defence Research Development Organization of the Government of India (DRDO) and produces a certificate to that effect from an officer not below the rank of a Deputy Secretary to the Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signed by the officer designated in the notification but by some Other Officer of the same Institution is only a curable defect, of a technical nature, and can very well be overlooked. The demand of ₹ 6,685/- on this score cannot then survive and we set aside the same. 10. The second issue concerns cases where the essentiality certificate was not available or produced and where the adjudicating authority has confirmed the demand or ₹ 1,17,835 with interest. We note that the appellants in their appeal have enclosed, at random, some of the certificates against which goods have been cleared by them by availing the exemption. The averment of the appellants that in no case, goods were cleared by them without receipt of the certif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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