2008 (11) TMI 268

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..... e and Sankar Prasad Mitra, JJ. [Order]. - Heard the learned Advocates for the parties. This appeal is directed against the order passed the learned Appellate Tribunal, Eastern Zonal Bench, Kolkata. The question arose in this matter whether the petitioner is entitled to get benefit in terms of the notification issued by the authorities being Notification No. 64/95-Central Excise dated 16-3-1 .....

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..... ondent that the respondent cannot have any right to have the exemption granted by the department. On the contrary, it was contended on behalf of the respondent that the condition was fulfilled as enumerated under Clause-12 of the said notification by the respondent and it is submitted that the petitioner has applied with mandatory conditions fully and substantially complied with the direction give .....

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..... ujarat High Court relying on a decision of the Hon'ble Supreme Court reported in 1990 (47) E.L.T. 500 (S.C.) (Union of India v. Wood Papers Ltd.) 3. In these circumstances, we find that the condition being the submission of the certificate from Naval authority has already been fulfilled by the respondent and therefore there cannot be denial of the exemption to the appellant. We have perused the .....

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