2024 (6) TMI 611

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.... inputs, capital goods and input services under the provisions of Rule 3 of the CENVAT Credit Rules, 2004. They were also clearing goods to various Public Funds Research Institutions, Universities and IIT'S by availing the benefit of Notification No.10/97 CE dated 01.03.1997. During audit, it was observed that for the period from July-2006 to August-2008, they have availed exemption from payment of Central Excise duty, without proper duty exemption certificates and they were directed to pay duty with interest. As directed appellant paid excise duty along with interest under protest and subsequently filed refund application. During verification of claim, it is informed that due to natural calamity i.e. flood, they have lost the original docu....

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....for value of item Rs.2,47,500/-. Learned counsel further submits the only purpose of exemption is to ensure that the goods are used for Research by such Institutions and by producing the above said certificate from Registrar and Administrative Officer, appellant has complied with the condition of Notification and eligible for the exemption. 5. Learned counsel also relied the decision of this Tribunal in the matter of ELICO LIMITED Versus COMMR. OF CUS., C. EX. & SERVICE TAX, HYDERABAD Reported in 2008(364) E.L.T. 374 (Tri.- Hyd.) where it is held that 9. On the allegation that certificate was signed by a person other than the prescribed authority, adjudicating authority has confirmed the demand of Rs.6,685/- with interest. Howev....

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.... are condonable and curable defect, Learned AR draw my attention to the decision of the Hon'ble Supreme court in the matter of COMMISSIONER OF CUS. (IMPORT), MUMBAI Vs. DILIP KUMAR & COMPANY reported in 2018 (361) E.L.T. 577 (SC) and submits that once there is failure on the part of the appellant to produce certificate signed by the proper authority, Appellant is not eligible for exemption as per the Notification No.10/97 CE dated 01.03.1997, Learned AR also relied following decisions in this regard; i. Havells India Ltd. Vs. Commr. Of Central Excise, Delhi reported in 2017 (357) E.L.T. 1219 (Tri. - Del.) ii. Krishi Upaj Mandi Samiti Vs. Commr. Of C. Ex. & S.T., Alwar reported in 2022 (58) G.S.T.L. 129 (SC) iii. K....