9911796707
TMI Blog2011 (12) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... .2008 i.e after the period in dispute, whereby the entry at serial no. 7 is substituted and components, raw materials, tools, lubricants and propellants for and including systems and sub-systems of launch vehicles and satellite projects were given the benefit of the Exemption notification - A person invoking an exception or exemption provision to relieve him of the tax liability must establish clearly that he is covered by the said provision. In the present case, the appellant failed to show how aluminium alloy rods, aluminium alloy flats and aluminium alloy billets can be considered as systems or sub-systems - Decided against the assessee - E/1129/2004 - A/215/12/EB/C-II - Dated:- 19-12-2011 - S S Kang, Sahab Singh, JJ. For Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. CCE, Guntur reported in 2005 (192) ELT 483 (Tri-Bang) whereby the benefit of the same notification was allowed in respect of rocket fuel or fuel for rocket propulsion considering the same as sub-systems. 5. The appellant also submitted that subsequently notification 64/95-CE has been substituted by Notification 7/2008-CE dated 01.03.2008 whereby the description of the goods was substituted as components, raw materials for including systems and sub-systems of launch vehicles and satellite projects. The contention of the appellant is that the entries at serial no. 7 of the notification were substituted, therefore the same is to be given retrospective effect and they have relied upon the decision of the Hon'ble Supreme Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that the appellant is seeking the benefit of Notification no. 64/95-CE at serial no. 7. The Notification provides as under:- S.No. Description of goods Conditions (1) (2) (3) 1 2 7. Stainless steel sheets, Systems and sub-systems of launch vehicle and systems and sub-systems of satellite Projects If,- (i) meant for use in a launch vehicle project or a satellite project of the Indian Space Research Organisation or the Government of India, Department of Space; (ii) the manufacturer produces, before the clearances of the said goods, a certificate from an officer not below the rank of an Assistant Scientific Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... propellants for and including systems and sub-systems of launch vehicles and satellite projects were given the benefit of the Exemption notification. The appellant relied upon the decision of the Hon'ble Supreme Court in the case of Indian Tobacco Association (supra) to say that the as the words are substituted therefore the notification has retrospective effect. We find that the facts in the case of Indian Tobacco Association are not parallel to the facts of the present case. The Hon'ble Supreme Court has taken into consideration the fact of only an obvious mistake was sought to be removed thereby (para 16 of the judgement). The Hon'ble Supreme Court after taking into consideration the mistake in the earlier Notification held that the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability must establish clearly that he is covered by the said provision. In the present case, the appellant failed to show how aluminium alloy rods, aluminium alloy flats and aluminium alloy billets can be considered as systems or sub-systems. In these circumstances, we find no infirmity in the impugned order whereby the benefit of the Notification is denied. 9. In respect of the penalty, we find that the appellant obtained the necessary certificate from the competent authority to the effect that the goods in question are entitled for the benefit of the notification, therefore, it cannot be said that the appellant is liable to any penal action. Therefore, the penalty imposed under the impugned order is set aside and the appeal is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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