2019 (5) TMI 457

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....nt supplied certain goods in February, 2005 without payment of duty, by availing the benefit of Notification No. 10/97-CE dated 01.03.1997. This Notification grants exemption from payment of excise duty for goods cleared to Public Funded Research Institutions as well as to certain other Institutions. The description of the goods as well as conditions to be satisfied, for such duty free clearance is also specified in the notification. The appellant received the certificate as required under the notification from the Director, Defence Research and Development Organization ('DRDO') for certain goods. There is no dispute that DRDO is one of the organizations for whom the goods may be cleared subject to production of a certificate from an Office....

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....e is restricted to only the certificate dated 15.02.2005 issued by the DRDO for ""Material Handling Device for Modular Bridge" for a total cost of Rs. 70,00,000/-. The certificate indicated the category of goods under 1(d) as 'Prototype'. The objection of Revenue to the clearance of these goods under Notification No. 10/97-CE dated 1.3.1997 is for the same reason as above. The Lower Authorities denied the benefit of the exemption claimed. 6. Shri Hemant Jajodia, Ld. CA appeared on behalf of the appellant and Shri A.K. Biswas, Ld. DR represented the Department. 7. The Ld. CA submitted that the denial of the benefit of the notification was unfair and prayed for grant of the exemption. With reference to clearances of goods in Appeal No. ....

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....nied and the appellant should not be penalized for discrepancies in the certificate issued by DRDO which is one of the Agencies specified in the notification. 9. The Ld. D.R. justified the impugned order. 10. The dispute is regarding claim of the appellant for the benefit of notification No. 10/97-CE dated 1.03.1997. The notification permits duty free clearances for goods to be supplied to Public Funded Research Institutions. DRDO, to whom the appellant has cleared the goods, is one of the agencies specified in the notification. 11. We find that the certificates have been issued by the proper authorities specified in the notification. The Department noticed discrepancies in the original certificates issued by the DRDO. However, the....