2014 (3) TMI 274

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....e Appellant. Shri B.S. Meena, Addl. Comm. (AR), for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner of Central Excise where a demand of Rs. 1,03,61,856/- with interest is confirmed and penalty of equal amount is also imposed. The demand was confirmed after denying the benefit of Notification No. 10/97....

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.... on the ground that there is no mention in the certificates that the impugned goods are spare parts or accessories. The contention is that as necessary certificates have been produced, therefore the appellant is entitled for the benefit of the Notification. 4. The Revenue relied upon the findings of the lower authority and submitted that at the time of clearance of the goods, the appellant....

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....Table below and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule, when supplied to the institutions specified in the corresponding entry in column (2) of the said Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table. S. No. ....

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....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 Res....