2006 (2) TMI 176

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..... ort "the Act") impugning the Final Order No. 1501-1504/2000-B, dated 29-9-2000 in Appeal No. E/232-235/2000-B passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal") wherein and whereunder the Tribunal set aside the order passed by the Commissioner (Appeals), Central Excise and Customs (for short "the Commissioner") and denied the benefit of exempt .....

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..... r Heading No. 24.03, if supplied as stores for consumption on board a vessel of the Indian Navy. 3.Against the specific orders placed with them, the appellants supplied valves and cocks on the strength of certificates issued by the shipbuilders, i.e., M/s. Garden Reach Shipbuilders and Engineers, Calcutta (GRSE), M/s. Goa Shipyard Ltd., Goa (GSL) and M/s. Mazagon Dock Ltd., Bombay (MDL), certifyi .....

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..... of them. The authority in original in its original order dated 27th December, 1996 held that the goods supplied to GRSE and GSL were in order and meant for use as stores by the Indian Navy and granted them the benefit under the aforesaid notifications whereas it denied the same in respect of the goods supplied to the MDL. In the order in original dated 16th April, 1997 the authority took the same .....

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..... . 8.By Order dated 17th January, 1999 in the appeal filed by the assessee against the order dated 27th December, 1996, the Commissioner partly set aside the order in original dated 27th December, 1996 (which was the order impugned before him) and granted the benefit of the exemption notifications to the assessee in respect of the goods supplied to MDL as well. By the second order dated 20th of O .....

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..... sa Haji Patrawala Pvt. Ltd. [1999 (114) E.L.T. 620 (T)]. 10.So far as this case is concerned, leaving the question of law open and in the peculiar facts of the present case, we allow these appeals to avoid passing of contradictory and inconsistent orders arising out of the same/similar show cause notices based on the similar set of materials. No costs.
Case laws, Decisions, Judgements, Orders .....

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