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Issues: Whether the appellant was entitled to exemption from duty under Notification No. 88/88 when the appellant's unit was not specifically shown as a recognised unit of the institution for the relevant period.
Analysis: The exemption under the notification was available only if the manufacturing unit satisfied the prescribed condition of being run by a recognised institution or by an approved unit connected with that institution. The certificate relied upon by the appellant listed production centres separately and the appellant's unit did not appear in that list. Subsequent correspondence, originating from later representations, did not outweigh the contemporaneous material in the show cause notice and the admissions recorded by the adjudicating authority that the unit had not been recognised by the State or Central organisation during the relevant period. The record therefore did not establish that the appellant's unit had obtained the recognition necessary to qualify for the exemption.
Conclusion: The appellant was not entitled to the exemption and the denial of duty exemption was in law.
Ratio Decidendi: Where an exemption notification is conditional upon recognition of the manufacturing unit or its inclusion in the recognised units of the institution, the assessee must prove such specific eligibility from contemporaneous material; later correspondence cannot override the absence of recognition during the relevant period.
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