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TMI Blog2018 (10) TMI 1539X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the goods without payment of Excise Duty claiming exemption under notification No. 10/97-CE, dated 01.03.1997. After getting the details of invoices and other documents from the respondent, a show cause notice dated 05.12.2016 was issued to the respondent herein, invoking the extended period, seeking to deny the benefit of exemption notification No. 10/97-CE, dated 01.03.1997 on the following grounds: S.No. Demand dropped/confirmed by Adjudicating authority vide OIO No. 18/2007, dt. 20.12.2007. Final Order No. A/3110/2018, dt. 24.1.2018 Allegation in the SCN SCN Annexure Demand On merits On limitation Confirmed demand Amount set aside by Tribunal 1. Essentiality Certificate issued by inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 submits that this Bench has already held in their favor in respect of the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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, he admits that certificates do not bear explicit purpose for the goods but allowed the exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'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 final order No. A/30110/2018, dated 24.01.2018. 14. Appeal is disposed of as indicated herein above. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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