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TMI Blog2010 (5) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant’s name was not included in the names of the companies - Held that: - the Tribunal while deciding in favor of the appellant, took note of the circular issued by the Board in respect of N/N. 184/86, which is precedent notification to N/N. 63/95. In Circular vide F. No. 213/18/91-C.Ex.6, Circular No. 5/92, dated 19-5-1992 and another letter from Ministry of Finance F. No. IV/16/4/2003, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption under said notification since the notification exempts the goods when they are supplied directly to the Ministry of Defence by the companies named therein and in the notification, the appellant s name was not included in the names of the companies. Consequently, duty amount of ₹ 17,70,007/- has been demanded and a penalty of ₹ 4.5 lakhs has been imposed under Rule 25 of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as required under notification from Navy is produced. He submits that the notification specified BEML as one of the companies for supply to Ministry of Defence availing exemption whereas the appellant had supplied to BEML. 3. We have considered the submissions made by both sides. In this case, the Tribunal while deciding in favour of the appellant, took note of the circular issued by the Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustries case - 2008 (231) E.L.T. 22 (S.C.). We find that since in M/s. Ratan Melting Industries case, the Apex Court only observed that the departmental officers are not precluded from filing an appeal if the circular issued by the Board is contrary to the law. In this case, it is seen that the department is not in appeal. Further, the decision of Hon ble Supreme Court in the case of Leader Engin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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