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2018 (2) TMI 1393 - AT - Central ExciseBenefit of N/N. 10/97-CE, dated 1.3.1997 - clearance of testing equipments to public funded Universities etc. - denial on the ground that Essentiality Certificate from head of the institution not produced (as was signed by the other authority) - Held that: - It must be kept in mind that the intention of the Legislature in extending this exemption was only to engage research in public funded research institutions, universities, Institute of Technology etc. Discernibly, there is no allegation that the goods have not been received or used by the intended beneficiaries - the person who has signed the essentiality certificates in these cases would have done so only after being authorized to do so by the concerned institution - Essentiality certificates not having been signed by the officer designated in the notification but by some Other Officer of the same Institution is only a curable defect, of a technical nature, and can very well be overlooked - demand set aside. Demand on the ground that essentiality certificate was not available or produced - Held that: - The averment of the appellants that in no case, goods were cleared by them without receipt of the certificate issued by respective buyer institutions/Colleges/ Universities should indeed be given credibility. After all, these buyers are institutions of stature and cannot be expected to obtain these goods without following requirements laid by notification and issuing the necessary Essentiality Certificates - demand set aside. Penalties also set aside. Appeal allowed - decided in favor of appellant.
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