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2023 (7) TMI 1116 - CESTAT AHMEDABADExemption to specified goods supplied to specified institutions - Denial on the ground that the product Metal Finishing Chemical does not fall under the category of products mentioned in Notification No. 10/1997-CE dated 01.03.1997 - denial also on the ground that certificate has not been produced by the appellant or certificate have not been issued by the proper authority - penalty on the Shri Mahendra Bhurat, GM of the appellant Company - HELD THAT:- The product which is manufactured by the appellant is nothing but Metal Finishing Chemical/ Electroplating salt which are consumables for various Electronic and Scientific institutions - the products manufactured by the appellant are covered under the category of consumables as mentioned in the Notification No. 10/97-CE dated 01.03.1997 at serial No. 2(b). It is also that even if there is a small lacuna on the part of the authority signing the certificates cannot be considered as infringement of compliance with the requirement of proper submission of certificates and substantial benefit cannot be denied on this ground. However, since there is no denial of the fact that goods have been supplied to research institutions and proper certificates have been issued by the authorities of such institutions, the benefit of the exemption notification cannot be denied to the appellant. The personal penalty imposed on the Shri Mahendra Bhurat, GM of the appellant Company is also set-aside - Appeal allowed.
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