2006 (12) TMI 355

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..... , for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. In terms of the impugned order, the appellants are required to pre-deposit Rs. 9,60,000/- (Rupees Nine Lacs Sixty Thousand). The brief facts are that the appellant is engaged in the manufacture of IC Engine and D.G. sets. They had cleared one unit of capital MTUIC engine vide invoice No. 22 dated 17-2-2004 to M/s. Garden Rea .....

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..... ine cannot be considered as stores for consumption on board a vessel. Secondly, in the present case, the impugned goods were not supplied directly to the Indian Navy. The Ld. Counsel who represented the appellants pointed out that the engine was first sent to M/s. Garden Reach Shipbuilders Engineers, Kolkata only for testing and thereafter the same had been sent to the Indian Navy. The certifica .....

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..... hat the goods were initially sent to Garden Reach workshop only for testing and thereafter, the same had been cleared to the Indian Navy as evidence by the certificate produced considering the factual position, we feel that the appellant has prima facie a very strong case in its favour. Hence, we order waiver of pre-deposit of duty demanded till the disposal of the appeal. (Dictated and Pronounc .....

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