2012 (12) TMI 508

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..... s filed by the appellant seeks waiver and stay in respect of the duty and penalty. The impugned demand of duty of over Rs.1.6 crores arises from denial of the benefit of Notification No.10/97-CE dated 1/3/97 to the assessee in respect of certain goods which were supplied by them, during the period of dispute, to certain public-funded research institutions. The Notification exempted scientific and .....

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..... anetary gear box etc. It is submitted by the learned consultant for the appellant that all these items were used by customers for research-related purposes and therefore the benefit of the above Notification cannot be denied to the assessee. He has claimed support from a few decisions vide below:-     Inductotherm (India) Pvt Ltd. vs. Commissioner of Central Excise Ahmedabad [2009( .....

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