2003 (11) TMI 266

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 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 certain supplies of air-conditioners dur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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-Technology, Chennai. It is pointed out that Anna ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....emption 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. Therefore, the demand in excess of the amount of R....