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2017 (4) TMI 986 - AT - Central ExciseEntitlement to exemption - N/N. 10/97-CE dated 1.3.1997 and 3/2004 dated 8.1.2004 - clearance of PVC insulated wires and cables, power cables, etc - penalty u/s 11 AC - Held that: - except for recognition of in-house R &D Unit of the consignee, there is nothing on record that the required certificate from the competent officer of the Department of Scientific and Industrial Research, Government of India, has been obtained for such supplies of duty free excisable items. This is an essential condition which has not been fulfilled by the appellant and as such, they are not eligible for exemption under the said notification. Benefit of N/N. 3/04-CE - Held that: - It is apparent that N/N. 3/04-CE applies to all kinds of excisable products in a broad category as listed in the notification. There is no tariff classification nor there is any specific machinery or instrument or appliances identified by name. In such situation, denial of exemption to the appellant is not justifiable. Penalty - Held that: - there is no justification for imposing equal amount of penalty on the appellant. The show cause notice did not allege or invoke extended period of demand and there is no charge regarding specific violation of various provisions of law attracting such equal penalty - penalty set aside. Appeal allowed - decided partly in favor of assessee.
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