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TMI Blog2017 (4) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... ie. Shri Sumanta S. Chattopadhyay, Superintendent (AR), for the Respondent. ORDER [Order per : Anil G. Shakkarwar, Member (T)]. - The present appeal is filed by M/s. Micromatic Grinding Technologies. During the last hearing on 1-9-2016, appellant was absented but submitted written submission dated 30-5-2016 requesting to allow appeal on merits. This Bench had appointed Ms. Stuti Saggi, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lidstate Physics Laboratory was issued to another unit and that the duty was passed on and that the goods were not under the said category of specified goods in the said notification. The appellants submitted copy of certificate issued by the Director of the Laboratory stating that they were eligible for exemption and they did not pay element of Excise duty to the manufacturers. They have given co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred appeal before this Tribunal. 3. The grounds of appeal are that the goods cleared by them was "a machine having a specific function, breathing apparatus" and apparatus is covered by Notification No. 10/97. 4. Ms. Stuti Saggi Advocate presented the case on behalf of the appellant. She has submitted that the condition of notification was that the manufacturer produces the certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hysics Laboratory is at Page No. 8 of Appeal paper book. The Ledger account of Solidstate Physics Laboratory also indicates that out of the invoice value of Rs. 8,38,573/-, appellant received payment of Rs. 7,20,898/- and balance on account of Excise duty has not been paid by purchaser of the goods to the manufacturer-appellant. The certificate is also issued by Director of said Laboratory under D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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