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2009 (12) TMI 243 - HC - Central ExcisePrecedent- Notification No. 10/97-C.E.- the petitioner Company is engaged in manufacturing sophisticated machineries like Induction Melting/Heating Furnace and Welder, and also parts thereof. The Central Government has issued Notification No. 10/97-C.E. granting exemption to goods, namely, scientific and technical instruments, apparatus, equipments when supplied to public funded research institutes and such similar customers if a certificate was issued for such requirement to the institution by the Central Government Officer as specified in the said Notification. The Commissioner of Central Excise issued a show cause notice on 18-10-2007 for above types of clearances made from September, 2005 to October, 2006 demanding duties from the petitioner on the ground that the goods delivered against the certificates were in the nature of industrial machines for production of goods and were not in the nature of scientific and technical instruments etc. The Commissioner of Central Excise issued another show cause notice on 24-10-2007 for the period from November, 2006 to July, 2007. He passed an Order In Original on 19-3-2008 deciding the above two show causes notices against the petitioner and demanding duties and imposing penalties. Held that- We remand this matter to the Commissioner (Appeals) with a direction to decide the Appeal afresh in conformity with the CESTAT’s order or in the alternative by passing a speaking order as to how the CESTAT order in the earlier year in petitioner’s own case is not applicable to the facts of the case before him. By the time the fresh order is passed, if the order of CESTAT is either reversed or suspended by the Apex Court, the Commissioner will take appropriate view in the matter.
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