2003 (11) TMI 266

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....air, Member (T)]. - The duty demand in the present case is consequent upon denial of the benefit of Notification No. 10/97, dated 1-3-1997 to air-conditioners cleared by the appellant. 2. The above Notification granted exemption to scientific instrument supplied to public funded research institutions for use in research purposes. Appellant claimed the benefit of the Notification in respect of c....

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....t all and that full facts of the case were in the knowledge of the Central Excise Authorities. Learned Counsel for the appellants emphasized that the appellant had filed the certificate issued by the indenting institution in respect of each and every clearance under exemption. As an instance, he took us to the clearance of air-conditioners in November, 1999 to Anna University Centre for Bio-Techno....

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....tion. This certificate clearly claimed the exemption for the goods. No allegation of collusion between research institution and the appellant is raised. In these circumstances, we are of the opinion that the allegation of misdeclaration by the appellant is not sustainable. In the absence of that invocation of proviso to Section 11A for raising demand for the extended period is not justified. There....