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2011 (3) TMI 1406 - CESTAT, MUMBAIDemand of duty and a penalty of equivalent amount - demand on the ground that the appellants have cleared their finished goods by availing notification No.10/97-CE dated 01/03/97. As they were not eligible for the exemption, it was found by the adjudicating authority that the goods supplied by the appellants to BARC, ISRO, etc. were used by BARC and ISRO after doing some cutting, bending, etc. It was also observed that the benefit of exemption notification is available only when the assessee satisfied all the conditions of the notification. As in this case the description of use has not been stated in the certificate issued by the competent authority of BARC/ISRO, therefore, the benefit of exemption notification was denied - Held that:- adjudicating authority directed to look into the certificates issued by BARC/ISRO, etc. with regard to the end use of the impugned goods supplied by the appellants to them and to consider the contention of the appellants with regard to the annexure 'C' and 'D' of the show-cause notice, after giving reasonable opportunity to the appellants to present their case in accordance with the law, order is set aside, the appeal is allowed by way of remand
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