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TMI Blog2013 (7) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... supply to defence are eligible for exemption or not - Held that:- In Sujan Industries vs. CCE, Mumbai: [2007 (8) TMI 531 - CESTAT, MUMBAI], a view had been taken by the Respondents in this case that the goods manufactured by the vendors and cleared to a unit specifying the notification for supply to defence was eligible for the exemption and on this basis Respondents has taken a view that appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence are eligible for exemption or not. Appellant availed the exemption and cleared the goods and subsequently after being pointed out by the department that such exemption was not available to them, they paid the entire amount of duty with interest. Subsequently, show-cause notice was issued for appropriating the amount already paid towards duty and interest and for imposition of penalty under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submissions in writing received from the respondent. Learned AR submits that in this case, the appellant availed the exemption which was clearly not available to them. Notification No.63/95-CE dated 16.3.1995 provides exemption for any goods produced and cleared by certain public sector undertakings of the Government of India for the manufacture of goods meant only for the defence forces of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to a unit specifying the notification for supply to defence was eligible for the exemption and on this basis he has taken a view that appellant cannot be faulted for taking a view in their favour. On this ground, he has set aside the penalty. Since the period involved is prior to the date when issue was finally clarified and eligibility was decided and it was held that vendors are not eligible, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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