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2015 (4) TMI 815 - SC - Central ExciseDenial of benefit of Notification No.10/97 CE dated 1.3.1997 - Non fulfillment of conditions of notification - equipments supplied to research institutions or universities, etc. for research purposes as well as non commercial research purposes. - Held that:- respondents, intends to rely upon some material, which she submits has been downloaded from the web sites of the IITs, Universities, etc. to whom the goods were supplied, in order to demonstrate that the goods supplied were meant for research. Since this material was not produced before the commissioner, he did not have any occasion to verify the same or to consider the effect thereof. We are, thus, of the opinion that it would be appropriate to remand the case back to the adjudicating authority to discuss the aforesaid issue in the light of the material that is sought to be produced by the respondents - Matter remanded back - Decided in favour of Revenue.
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