2000 (9) TMI 118 - AT - Central Excise

Summary

Issues involved: Appeal against order-in-appeal denying benefit of Notification No. 64/95-C.E. dated 16-3-95 for Valves and Cocks supplied to shipbuilders.

Summary:
The Revenue appealed against the order-in-appeal denying the benefit of Notification No. 64/95-C.E. dated 16-3-95 for Valves and Cocks supplied to specific entities. The respondents claimed exemption from Central Excise duty under this notification for supplying goods as stores for consumption on Indian Navy vessels. The adjudicating authority confirmed part of the demand but dropped the rest. The Commissioner (Appeals) rejected the Revenue's appeal, leading to the current appeal.

The respondents argued that the appeal was not maintainable as the adjudication order merged with the Appellate order. However, the Revenue contended that two separate proceedings were initiated against the adjudication order, leading to two distinct orders by the Commissioner (Appeals).

Regarding the merit, the issue was previously addressed by the Tribunal in a similar case, ruling that goods supplied to shipbuilders did not qualify for the exemption under the relevant notification. Consequently, the impugned order was set aside, and the Revenue's appeal was allowed.

In conclusion, the appeal was allowed in favor of the Revenue based on the Tribunal's interpretation of the relevant notification and previous decisions.