https://www.taxtmi.com/caselaws?id=362582 The appellant, a manufacturer of steel doors, claimed exemption under Notification No. 10/1997-CE for goods sold to a research institute. Dispute arose over eligibility, as goods did not match specified categories and buyer was not registered with DSIR. Tribunal upheld demand and interest but waived penalty, citing genuine belief in eligibility. Precedents noted for exemptions to research institutions, but decision emphasized meeting notification conditions for benefits. Appeal disposed with confirmation of duty and interest demand, highlighting importance of compliance with exemption criteria. en-us Wed, 23 May 2018 00:00:00 +0530 Thu, 28 Jun 2018 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362582 The appellant, a manufacturer of steel doors, claimed exemption under Notification No. 10/1997-CE for goods sold to a research institute. Dispute arose over eligibility, as goods did not match specified categories and buyer was not registered with DSIR. Tribunal upheld demand and interest but waived penalty, citing genuine belief in eligibility. Precedents noted for exemptions to research institutions, but decision emphasized meeting notification conditions for benefits. Appeal disposed with confirmation of duty and interest demand, highlighting importance of compliance with exemption criteria. Case-Laws Central Excise Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362582