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TMI Blog2009 (10) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... ame exigable to excise. On 28.2.1994 - These goods were supplied and no excise duty was paid on it. These goods had been supplied to the Government Departments . The goods were cleared on 28.2.1994 but the inspection notes were issued as on 7.3.1994 – held that - goods were cleared on 28.2.1994, and was eligible for exemption X X X X Extracts X X X X X X X X Extracts X X X X ..... upplied and no excise duty was paid on it. These goods had been supplied to the Government Departments and were subject matter of rate contracts issued by the Director General Supplies and Disposals (DGS&D). As per the terms and conditions of the supply orders, despatch of the goods was to be made after physical inspection of the goods was carried out and a note was issued by the Inspecting author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were to be cleared after 60 days then re-inspection was required. There is a vast difference between the clearing of the goods for the excise purposes and despatch of the goods to the customer. Any manufacturer can clear goods from the factory and store them in the godowns for onward despatch to the customers. It may be true that in the present case, the goods were to be supplied under the DGS&D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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