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TMI Blog2003 (9) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... warship in the Indian Navy for fitments into the warship under construction, are entitled to the benefit of Notification 64/95-C.E., dated 16-3-95 or not. 2. We have heard Shri J.P. Khaitan, ld. Advocate on behalf of the appellants who has assailed the impugned order of the Commissioner on merits as also on the point of limitation. Shri T.K. Kar, ld. SDR appears on behalf of the Revenue and reiterates the reasons given by the Commissioner in his impugned order. 3. Notification No. 64/95-C.E., dated 16-3-95 exempts all goods other than cigarettes, if supplied as stores for consumption on board a vessel of the Indian Navy . The dispute relates to the interpretation of the above condition attached to the Notification. The Commissioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants in that case under similar set of facts and circumstances was held to be barred by limitation. Accordingly, he submits that inasmuch as the appellant has availed the exemption based upon the certificates issued by the Naval Authorities which were being regularly supplied by them to the Excise Authorities, the demand in question would be hit by the bar of limitation except a part of it. He submits that the Central Excise s invoice showing availment of benefit of notification in question were being filed in the Department along with RT 12 returns which were duly assessed by the authorities. The relevant purchase orders were also being supplied along with classification lists etc. 6. Ld. Advocate has also argued that in terms of Chap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Inasmuch as the above order of the Tribunal has been upheld by the- Hon ble Supreme Court, we do not find any justifiable reason to take a view different than the one taken by the Tribunal in the case of M/s. Goa Paints. 9. We further note that the appellant has availed the benefit of Notification on the basis of certificate issued by Naval authorities and the said certificate along with purchase order and the other relevant materials were before the Central Excise authorities at the time of assessments of duty. The Tribunal in the case of M/s. Goa Paints has held the demand raised beyond the normal period as barred by limitation. By following the ratio of the same, we hold that the demand in the instant case raised for the period 1994- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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