TMI Blog2002 (2) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... . Devanath and V. Balachandran, Advocates, for the appellant. N.K. Bajpai, Jaideep Gupta, Ms. Nisha Bagchi and B. Krishna Prasad, Advocates, for the respondent. [Order]. - In the instant case, duty is sought to be levied by the respondent by taking recourse to the extended period of limitation under Section 11A of the Central Excise Act. 2. The plea of the appellant is that it was estab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the learned counsel that what was supplied by the appellant would come within the meaning of the expression "that the goods are produced during the carrying out of experiments or research". It is quite obvious that the appellant had a technical expertise to manufacture sophisticated equipment on the orders placed on it even though the appellant is a Research Development Organisation. As a resu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of India. Such recommendation entitled it to make imports from abroad without payment of customs duty. Under the circumstance, there is no reason to conclude that the appellant would not have believed that the goods manufactured by it and supplied were not liable for payment of excise duty. There does not appear to be any tangible basis for the Department to come to the conclusion that there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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