2011 (2) TMI 394

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.... None, for the Respondent. [Order per : P.R. Chandrasekharan, Member (T)]. - This is a departmental appeal filed against the order-in-appeal No. RJB/M-III/309/2003, dated 12-8-2003 passed by the Commissioner (Appeals), Mumbai-III. 2. The facts of the case are as follows :- The respondent in this case, M/s. Techno Electricals supplied M.V Bus Duct for 22 KV new AFD Sub-Station, ....

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....etary to Government of India in the Department of Atomic Energy has certified that BARC is a Public Funded Research Institution under the Department of Atomic Energy and the goods in respect of which Excise duty exemption is claimed under Notification No. 10/97-C.E. are required for research purpose only. The adjudicating authority vide order-in-original dated 21-1-2002 allowed the exemption as th....

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.... only ground adduced by the department is that the items supplied viz., M.V. Bus Duct for 22KV new AFD Sub Station, product 3000A rating Bus Duct 400 Ampers Long Indoor type Bus Ducts "Live Power Control Center" are used in the distribution and monitoring of power and hence, they do not appear to be Scientific and Technical instruments, apparatus, equipment or accessories/spare parts of the same. ....

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.... of Mangalore Chemicals Fertilizers Ltd v. Deputy Commissioner, 1991 (55) E.L.T. 437 (S.C.), the Apex Court laid down the principles of interpreting an exemption notification as follows :- "....Truly, speaking liberal and strict construction of an exemption provision are to be invoked at different stages of interpreting it. When the question is whether a subject falls in the notification or in ....