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TMI Blog2015 (11) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... n under notification no. 64/95-CE dated 16.03.1995. An audit was conducted in the premises of the appellant. During the period March 2005-April 2005 it was noticed that there is no certificate issued by the competent authority in the name of the assessee's unit for the said period for availing benefit under notification no. 64/95 (SI. No. 21) which provides that goods are supplied for use in construction of warship of Indian navy or Coast Guard and before clearances of the said goods a certificate from an Officer not below the rank of a Rear Admiral of the Indian Navy or Coast Guard or Director General of Coast Guard or any other officer of Indian Navy or Coast Guard equivalent to the Joint Secretary to the Government of India to the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid case also this Tribunal held that in such circumstances, penalty is not imposable. 4. On the other hand, Ld. AR oppose the contention of the Ld. Counsel and submits that in this case issue is that whether appellant is entitled for benefit of exemption notification or not and allegation in the show cause notice is very much clear that appellant has not directly supplied the goods to Indian Navy. Therefore, they have not obtained proper certificate issued by proper officer in their name. Therefore, there is a willful act on the part of the appellant to avail inadmissible exemption. In that circumstances, penalty is rightly imposed by both the lower authorities. 5. Heard the parties. Considered the submission. 6. As the Ld. Counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian Navy. As per definition of stores under Section 2 of the Customs Act, 1962, means goods for use in vessel or aircraft and include fuel and spare parts and other articles of the equipment whether or not for immediate fittings. In the present case, the Respondents have not supplied the goods for Indian Navy for subject to use as stores for consumption on board of a vessel. It is an admitted fact the goods in question is supplied to Voltas Ltd. and not to Indian Navy. As the goods have not been supplied by the Respondents to the Indian Navy to be used as stores for the consumption on board of a vessel we find force in the contention of the Revenue. Therefore, the Respondents are not entitled to the benefits of the Notification no. 70/7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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