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2015 (11) TMI 452 - AT - Central ExciseBenefit of notification no.64/95-CE dated 16.03.1995 - Non production of certificate from an Officer not below the rank of a Rear Admiral of the Indian Navy or Coast Guard or Director General of Coast Guard or any other officer of Indian Navy or Coast Guard equivalent to the Joint Secretary to the Government of India - Held that:- Appellant has contested the imposition of penalty on them on the grounds that it is only an issue of interpretation of exemption notification, therefore, penalty is not imposable. The facts that goods which are in dispute have been supplied by the appellant to a supplier who ultimately supplied the goods for intended use for Indian Navy and any goods supplied to Indian Navy is entitled for exemption notification no. 64/95 ibid. The only default on the part of the appellant is that they have not obtained certificate from Indian Navy in their own name issued by proper officer. Same facts were before this Tribunal in the case of Hindustan Petroleum Corporation Ltd. (2014 (2) TMI 324 - CESTAT MUMBAI) - Demand of duty along with interest is confirmed - Penalty imposed by way of impugned order is set aside - Decided partly in favour of assessee.
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