TMI Blog2018 (10) TMI 1539X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - E/369/2008 - A/31338/2018 - Dated:- 23-10-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P.V. Subba Rao, Member (Technical) For the Appellant : Smt. B.V. Siva Naga Kumari, Commissioner/AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1130036 6685 6685 2. Essentiality certificate not issued by Registrar C 4564303 4564303 3. Clearances made for non-research or dual purpose D 1930398 1930398 4. Purpose not mentioned in the certificate E 292454 292454 5. Clearances made without Essentiality Certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on claiming the benefit of the same. This law has been finally settled by the Constitutional Bench of Supreme Court in Civil Appeal no. 3327/2007, Commissioner of Customs (Import), Mumbai vs. Dilip Kumar Company and others. She rightly points out that there were different views regarding the entitlement of the benefit of exemption notification and the differences have now been settled by the law laid down by the five member Constitutional Bench in the case of Dilip Kumar Company (supra). It is her contention that the original authority has wrongly allowed the benefit of exemption notification when the conditions were not strictly fulfilled by the respondent. 4. Ld. Counsel for the respondent takes us to the facts of the case and subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that head of university means the Registrar and for colleges he held that competent person to issue the certificate as per the notification was the Principal of the college. He further admits that the colleges in question were registered with DSIR as required under the notification but dropped their demand on this count. 8. With respect to the clearances made for non-research or dual purpose, he observed that in the certificate the purpose was mentioned as for Laboratory purposes, Research Lab purposes or for conducting practical classes and research in the Institute and held that such certificates are, in his opinion, not invalid as per the notification. 9. Purposes not mentioned in the Certificate in respect of these cases, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (supra). As far as the demands in respect of the cases where the essentiality certificate issued by incompetent authorities or clearances made without essentiality certificate are concerned, this Bench in the final order No. A/30110/2018, dated 24.01.2018, has brought these issues to a conclusion and there is nothing on record that this order is appealed against. 13. In view of the foregoing, the matter is remitted back to the original authority to examine the documents and decide the demand on merits and limitation, except the two issues already decided by this Bench in the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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