9911796707
TMI Blog2011 (9) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... aiming exemption under Notification 64/95 dated 16.3.95 which exempts goods supplied as stores for consumption on board a vessel of Indian navy or coast guard. 3. The show-cause notice was issued on 11.7.2002 invoking the extended period of limitation on the ground that the said paint/thinner were in fact utilised for construction of navy vessels and have not used as stores for consumption on board Indian Navy. The show-cause notice was adjudicated and demands were confirmed along with interest and penalty of equivalent to the duty was also imposed on the appellant under Section 11AC of the Central Excise Act, 1994. Penalty under Rule 25 of the Central Excise Rules, 2002 was also imposed. On appeal before the Commissioner (Appeals), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore the extended period of limitation is invocable. To support his contention, he relied on the case of Pratap Continental reported in 2010 (262) ELT 763 (T-Del), BPL Ltd. 2004 (178) ELT 506 (Tri-Bang)and Maharaja Agarsen Iron Foundry 2004 (169) ELT 232 (T-Del). 6. We have heard both sides and perused the records. The appellant have filed declaration for the clearance to Mazgaon under Notification 64/95-CE dated 16.3.1995 under Rule 173B of the Central Excise Rules, 1944 on the basis of certificate issued by Indian Navy stating that the goods supplied to Mazgaon Dock are exclusively for use on board Indian Navy ship and be exempted from excise duty under Notification no. 64/95-CE dated 16.3.1995. 7. The certificate i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, by such person of his agent, the provisions of this sub-section shall have effect, as if, for the words one year, the words five years were substituted. 11. From the above provision, it is clear that the extended period is invocable in cases if the duty has not been paid by reason of fraud, collusion or any wilful mis-statement or suppression of facts or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty. In this case, we have seen that a declar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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