1999 (4) TMI 221

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... per : Gowri Shankar, Member (T)]. Delay in filing 11 appeals, caused by the requirement of their being as many appeals as there are notices, condoned. 2. Applications are for waiver of deposit of duty totalling Rs. 38.50 lacs and penalty of Rs. 1,000/-. The duty has been demanded on the ground that paints supplied by the applicant to the Indian Navy could not be entitled to the benefit of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . 62.51 lacs and produced a provisional balance-sheet. 5. The Departmental Representative Contends that the notification intends to exempt goods used on board the naval vessel and already constructed ship and clearly not applied to goods to ships under construction or to structures other than ships. He says that the judgment cited by the applicant will not apply because it was in a matter relati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X