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2012 (5) TMI 226 - CESTAT, MUMBAIDemand - extended period of limitation - confiscation and penalty - respondent filed a declaration for claiming exemption under Notification No.64/95 dated 16/03/95 on the furniture items cleared at Nil rate of duty claiming these furniture to be stores for consumption on board vessel of Indian Navy where as these furniture items were used for manufacture of ships – Held that:- goods are to be used for supply as stores for consumption on board a vessel of Indian Navy, allegation of suppression is not sustainable when the respondent has availed the exemption on the basis of certificate issued by the Indian Navy, extended period of limitation is not invocable, order upheld and the appeals filed by the Revenue are dismissed
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