2004 (3) TMI 211

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..... lied bunkers to Coast Guard vessels claiming benefit of general exemption No. 70/77 as amended which is applicable to stores supplied to Naval Vessels. The period involved is September 1986, to June, 1990. The show cause notice is issued on 16-10-91 invoking larger period of limitation alleging suppression of facts from the Department with intent to evade duty. 2. At the material time the Coast .....

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..... benefit of exemption. 5. We observe that mere suppression of fact does not necessarily mean there was intention to evade duty. The appellants were under the honest impression that supplies made to Coast Guard vessels, at the behest of Indian Navy also are entitled for duty free bunker. Suppression of facts with intent to evade duty is not proved. The demand is time-barred. The appeal is allowed. .....

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