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2018 (10) TMI 1539 - AT - Central ExciseBenefit of exemption N/N. 10/97-CE, dated 01.03.1997 denied - invocation of extended period of limitation - Essentiality Certificate not issued by Registrar - Clearances made for non-research of dual purpose - Purpose not mentioned in the certificate - No evidence that the Institutions are registered with DSIR. Held that:- The original authority has taken a broader view of the intent of the exemption notification No. 10/97 and allowed the benefit of notification while admitting that some documents as required under notification such as Registration Certificate of DSIR or the specific purpose for which equipment is supposed to be used were missing. In view of the law laid down by Hon’ble Apex Court in the case of Dilip Kumar & Company [2018 (7) TMI 1826 - SUPREME COURT OF INDIA], the entitlement of the exemption notification has to be examined and strictly consider with reference to each of the clearances which requires detailed examination of the documents - this is a fit case to be remitted back to the original authority for reexamination in the light of the laws laid down by Hon’ble Apex Court in the case of Dilip Kumar & Company and Others - appeal allowed by way of remand.
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