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2018 (7) TMI 1948 - CESTAT KOLKATASupply of stores for consumption on board a vessel of the Indian Navy - benefit of N/N. 70/77 dated 07.05.77 (Upto 15.03.1995) and 64/95 dated 16.03.1995 - Time limitation - HELD THAT:- There is no element of suppression of facts, mis-statement etc. with an intent to evade payment of duty. Reliance placed in the decision in the case of ASIAN PAINTS (I) LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III [2012 (12) TMI 350 - CESTAT, MUMBAI] where it was held that As the revenue was aware that goods in question have been cleared to M/s Mazgaon Dock Ltd. by claiming the benefit of notification, hence, the allegation of suppression with intent to evade payment of duty is not sustainable in the present case. Appeal allowed - decided in favor of appellant.
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