2005 (2) TMI 574

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..... epa Charan, Advocates, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The respondents herein are engaged in the manufacture of Under Water Electric Storage Batteries falling under Chapter sub-heading 8507.00 during the period from 1-12-1998 to 30-11-1993. They cleared the goods declared as Under Water Batteries at Nil rate of duty in terms of Notification No. 68/ .....

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..... Thus the entire period of dispute in these appeals is from 1-12-1988 to 28-2-1995. The show cause notices were adjudicated by the Commissioner of Central Excise, extending the benefit of Notification No. 70/77 dt. 7-5-1977, which provides for exemption to excisable goods (other than Cigarettes) supplied as stores for consumption on board vessel of the Indian Navy from Excise duty and Additional du .....

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..... that Test Cells should have been held to be ineligible to the benefit of exemption and that demand of duty of Rs. 21,14,905.32 should have been confirmed. We have gone through the cross-objections filed by the respondents (they are in the nature of comments on the department s appeal, and cannot be considered as cross-objection as the assessees are not aggrieved by any part of the impugned order). .....

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