9911796707
TMI Blog2018 (7) TMI 1948X X X X Extracts X X X X X X X X Extracts X X X X ..... n with intent to evade payment of duty is not sustainable in the present case. Appeal allowed - decided in favor of appellant. - Ex. Appeal No.307/10 - FO/77243/2018 - Dated:- 18-7-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER And SHRI BIJAY KUMAR, TECHNICAL MEMBER Shri K. I. Ghosal, Consultant for the Appellant (s) Shri A. Roy, Supdt. (A.R.) for the Revenue (s) ORDER Per Shri P. K. Choudhary : The present appeal is filed by appellant against Order-in-Appeal No.18/Kol.III/2010 dt.16.02.2010. 2. The facts of the case in brief are that the appellant cleared their goods to M/s Garden Reach Ship Builders Engineering Ltd. ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Ltd.(M/s GRSE), were for manufacture of new ship. It is the case of the appellant that the Naval Authority had issued a Certificate certifying that the said goods are for use as stores on board a vessel, hence, there was no scope for denying the correctness of the said Certificate. It is also their submission that M/s Garden Reach Ship Builders Engineering Ltd. but also undertakes repairing of the existing vessel. Hence, the appellant had to depend on the Certificate of Naval Authority for availing the benefit of the exemption Notification. We observe that the exemption Notification is available only in case of vessel already in existence. The appellants have contested on the point of limitation citing the decision of the Tribunal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducted by the Revenue from the authority who issued the certificates to the appellant. The demand can be made by invoking the extended period of limitation as provided under Section 11A of the Central Excise Act in case, the assessee suppressed the material fact or mis-represent with intent to evaded payment of duty. In the present case, as the appellant cleared the goods under the statutory invoices by claiming the benefit of exemption notification and also produced the certificate from the Indian Navy that the goods in question are required as ships store. The applicant also filed a necessary declaration under Rule 173B of the Central Excise Rules, 1944, in respect of the goods in question by claiming the benefit of Notification No. 64/95 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
