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TMI Blog2025 (1) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... Government and Public Sector Undertakings] and other similar specified research institutions, based on the Excise Duty Exemption Certificates issued by these institutions. The Department being of the view that the Appellant was not eligible for the exemption provided under the above notification for the reasons that the goods manufactured and cleared by them did not fall under the goods specified therein for exemption, issued a show cause notice (SCN in short) dated 04.06.2013 for the period 05/12 to 02/13, which SCN doesn't arise for consideration in these proceedings. As a sequel, 3 Statements of Demand (SOD in short), 09/2014 dated 02.05.2014,13/2014 dated 01.08.2014 and 22/2014 dated 05.10.2014 for the subsequent periods from 03/13 to 11/13 came to be issued and adjudicated after following due process vide OIO No.05/2015 dated 30.04.2015 whereby the demands were confirmed. Aggrieved by the impugned order in original, the Appellant preferred an appeal before the appellate authority, who vide Order in Appeal No.270/2015 dated 21.12.2015 (OIA in short) upheld the total demand of duty of Rs.6,92,523/- and appropriate interest thereupon while reducing the penalty imposed to Rs. Two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IA No.90/2017(CXA-I) dated 27.03.2017 and OIA No.100/2017(CXA-I) dated 24.04.2017 respectively. It is their submission that therefore the demand for the intervening period March 2013 to December 2014 is unsustainable. 5. The Learned AR Shri. M. Selvakumar reiterates the rationale stated in the impugned order in appeal for denial of exemption under Notification No. 10/97-CE dated 01.03.1997 for the period from March 2013 to November 2013. He prays for dismissal of the appeal. Learned AR Shri. Anoop Singh while reiterating the rationale stated in the impugned order in Appeal, also pointed out that the excise duty exemption certificate No. ADE/MMD/EDE/P/13/69 dated 28-SEP- 2012 produced is not pertaining to the period covered under dispute in the subject Appeal. The Learned counsel in rejoinder, drew attention to the invoice No. CE-293 dated 08.08.2013 and particularly to the Purchase Order No. 110456/CPSS/13AT0168 /FSI/LP stated therein and submitted that the aforementioned excise exemption certificate clearly refers to the very same purchase order no and thereby evidences that the exemption certificate covers the goods cleared by the Appellant during the period in dispute. 6. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stantiate that the said goods were used only for the research purpose, they have produced certificates from M/s Aeronautical Development Establishment, Bangalore, M/s Hindustan Aeronautics Limited, Bangalore and M/s Defence Electronics Research Laboratories, Hyderabad and other research institutions. A perusal of the said certificates would indicate that the goods would get covered under the description of goods stated in (a) or (b) of column 3 of the table provided in the notification ibid. Moreover, competent officers of the respective institutions have certified that the goods are intended for research purposes only. On the face of such certification issued by competent officers clearly stating that they have been issued for the purposes of the said notification and that they are intended for research purposes, the Department has evidently erred in sitting in judgement over such certification without any proof or evidence to the contrary, namely, that the goods are not as described, and proposing to deny the benefit of such notification, merely on assumptions, without more. 9. Further, it is seen that the Central Board of Excise and Customs vide Letter D.O.F No.334/8/2016-TRU d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and produces 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. That is to say, if the institution is a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India, all that the institutions specified in condition (i)(a) are required to do, is to produce a certificate simplicter 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, stating that the institution is a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India. It is evident that the Notification puts such public funded research institution under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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