2014 (3) TMI 274

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..... l. Comm. (AR), for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner of Central Excise where a demand of Rs. 1,03,61,856/- with interest is confirmed and penalty of equal amount is also imposed. The demand was confirmed after denying the benefit of Notification No. 10/97-C.E. 3. The contention of the appel .....

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..... he certificates that the impugned goods are spare parts or accessories. The contention is that as necessary certificates have been produced, therefore the appellant is entitled for the benefit of the Notification. 4. The Revenue relied upon the findings of the lower authority and submitted that at the time of clearance of the goods, the appellant produced certain certificates and in the cert .....

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..... Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule, when supplied to the institutions specified in the corresponding entry in column (2) of the said Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table. S. No. Name of the Institutions Description of the goods .....

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..... a certificate to that effect from an officer not below the rank of a Deputy Secretary to the Government of India in the concerned department to the manufacturer at the time of clearance of the specified goods; or (b) is registered with the Government of India in the Department of Scientific and Industrial Research and the manufacturer produces at the time of clearance, a certificate from the .....

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..... ample, certificate dated 7-5-2008 issued by BARC certifying that pipes/tubes are used as parts/accessories and used for setting up of pickling and passivation plant and installation of ventury scrubber system. Similarly, the other certificates are also to the same effect. 8. As the appellant has produced the required certificates to the effect that the goods in question are accessories and s .....

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