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2018 (3) TMI 836 - AT - Central ExciseBenefit of N/N. 64/95-C, dated 16.03.1995 - Revenue authorities were of the view that these goods which are cleared by appellant claiming the benefit of N/N. 64/95-C cannot be considered as ship builders as the goods were used for construction of ships by Indian Navy - Held that: - for the clearances made from 11.04.2002 to 28.02.2003 were done so, without such certificate, hence claiming the benefit of N/N. 25/2002-CE, dated 11.4.2002 does not arise - benefit rightly denied. Time limitation - Held that: - the demand of duty liability for the period beyond one year from the date of issuance of show cause notice is hit by limitation and demand needs to be set aside - Lower authorities will recalculate the demand within the limitation period and inform the appellant to discharge the same alongwith interest. Penalty - Rule 25 of CER 2002 - Held that: - the appellant being a Government organization, could not have had any intention to remove the goods without payment of duty and more specifically when they have subsequent clearances, produced various certificates issued by Navel authorities indicating that these goods are used as stores in the ship - This could be the mis-interpretation and mis-conception of N/N. 64/95-C. - penalty set aside. Appeal allowed in part.
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