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2018 (6) TMI 1409 - AT - Central ExciseSpecified goods supplied to specified institutions - Benefit of N/N. 10/1997- CE dated 01.03.1997 - Whether the appellant is entitled to benefit of the N/N. 10/1997 for the goods cleared by them or not and whether interest is imposable on the duty and whether penalty can be imposed on the appellant? - Held that:- It is not in dispute steel doors with frames were supplied and the buyer is a public funded research institution. It is also not in dispute that one of the conditions of the notification is that the institution must be registered with the DSIR Government of India and such certificate was not produced during the adjudication or appeal or even during the current proceedings - Also, the description of the goods do not match. Also, the condition of the institute being registered that DSIR was also not fulfilled - the demand is sustainable and interest thereon is payable. Penalty - Held that:- There were reasonable grounds for the appellant to be under the bonafide belief that they were eligible to avail the exemption notification - penalty set aside. Appeal allowed in part.
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