2018 (10) TMI 1539

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etc. falling under CET 9027.00. They cleared the goods without payment of Excise Duty claiming exemption under notification No. 10/97-CE, dated 01.03.1997. After getting the details of invoices and other documents from the respondent, a show cause notice dated 05.12.2016 was issued to the respondent herein, invoking the extended period, seeking to deny the benefit of exemption notification No. 10/97-CE, dated 01.03.1997 on the following grounds: S.No.       Demand dropped/confirmed by Adjudicating authority vide OIO No. 18/2007, dt. 20.12.2007. Final Order No. A/3110/2018, dt. 24.1.2018   Allegation in the SCN SCN Annexure Demand On merits On limitation Confirmed demand Amount se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Commissioner/AR submits that exemption notification is an exception to the general Rule and should be strictly construed against the person claiming the benefit of the same. This law has been finally settled by the Constitutional Bench of Supreme Court in Civil Appeal no. 3327/2007, Commissioner of Customs (Import), Mumbai vs. Dilip Kumar & Company and others. She rightly points out that there were different views regarding the entitlement of the benefit of exemption notification and the differences have now been settled by the law laid down by the five member Constitutional Bench in the case of Dilip Kumar & Company (supra). It is her contention that the original authority has wrongly allowed the benefit of exemption notification when the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ver, the explanation to the notification clarifies that 'University' includes college maintained or affiliated to a university. He further observes that explanation clarifies that head of university means 'the Registrar' and for colleges he held that competent person to issue the certificate as per the notification was the Principal of the college. He further admits that the colleges in question were registered with DSIR as required under the notification but dropped their demand on this count. 8. With respect to the clearances made for non-research or dual purpose, he observed that in the certificate the purpose was mentioned as for "Laboratory purposes, Research & Lab purposes or for conducting practical classes and research in the Ins....