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TMI Blog2018 (6) TMI 1409X X X X Extracts X X X X X X X X Extracts X X X X ..... e was not produced during the adjudication or appeal or even during the current proceedings - Also, the description of the goods do not match. Also, the condition of the institute being registered that DSIR was also not fulfilled - the demand is sustainable and interest thereon is payable. Penalty - Held that:- There were reasonable grounds for the appellant to be under the bonafide belief that they were eligible to avail the exemption notification - penalty set aside. Appeal allowed in part. - Appeal No. E/711/2009 - A/30604/2018 - Dated:- 23-5-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri Lalit Mohan Chandna, Advocate for the Appellant. Shri Guna Ranjan, Superintende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 31.12.2008. He also demanded interest on the duty and imposed penalties. Aggrieved, the appellant filed an appeal with the Commissioner (Appeals) who dismissed the appeal and upheld the Order-in-Original. This appeal is against this order of Commissioner (Appeals). 3. The issues to be decided are whether the appellant is entitled to benefit of the Notification No. 10/1997 for the goods cleared by them or not and whether interest is impossible on the duty and whether penalty can be imposed on the appellant. The relevant portion of the Notification No. 10/1997 is reproduced below: Notification: 10/97 CE dated 01-Mar-1997 Exemption to specified goods supplied to specified institutions In exercise of the powers con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inistrative control of the Department of Space or Department of Atomic Energy or the Defence Research 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. ii) The aggregate value of prototypes received by an institution does not exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the notification nor is the condition fulfilled. 4. The appellant on the other hand argues that even furniture supplied to National Institute of Oceanography were given exemption. Ergonomically and specially designed modular furniture was allowed exemption under this notification by the CESTAT in the case of Featherlite Products Pvt. Ltd., Vs. Commissioner [2007 (208) ELT 143 (Tri.-Bang.)] which was further upheld by the Supreme Court [2016 (339) ELT A295 (S.C.)]. Similarly in the case of Inductotherm (India) Pvt. Ltd., [2009 (240) ELT 565 (Tri. Ahmd.)] exemption under this notification was allowed to heating furnace and welding parts. Similarly exemption on Air Conditioning equipment and refrigerator was allowed in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case and there is nothing on record to show that these were special doors specifically designed for the research purpose. The ratio does not therefore apply. Similarly, in the case of Blue Star Ltd., (supra) and Godrej Appliances Ltd., (supra) the air conditioning equipment was supplied to the research institute specifically for the research purpose. In the case of Tamil Nadu Petro Products Limited [2009 (244) ELT 235 (Tri. Chennai)] wherein, exemption was allowed on Ammonium Chloride supplied to Vikram Sarabhai Space Centre, as it was used to prepare Ammonium Per-Chlorate which was consumed in solid propellant rockets. In this case, we do not find on record, to satisfy us that the doors in question supplied to the research institute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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