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2018 (3) TMI 173 - AT - Central ExciseBenefit of N/N. 64/95-CE, dated 16.03.1995, as amended - goads cleared to the programme SAMYUKTA for the period 1.06.2006 to 21.8.2006 - Penalty u/r 25 of CER, 2002 - Held that: - The parent N/N. 64/95-CE, dt. 16.03.1995 inter-alia exemption central excise duty on all goods suplied to the programme SAMYUKTA under the Ministry of Defence, with the caveat that the exemption shah not have affect on or after the first day of December, 1999. The N/N. 1/2006-CE extended the validity of the parent N/N. 64/95-CE, upto Ist day of June, 2006. However, the next notification extending the validity period was 40/2006-CE, dt. 21.08.2006 which extended the validity period upto Ist day of December, 2007. December has taken the view that since the amending N/N. 1/2006-CE cause extension of validity period only upto 01.06.2006, and since there was no further notification was issued for extending the validity beyond 01.06.2006, till N/N. 40/2006-CE was issued on 21.08.2006, duty free clearance under parent N/N/. 64/95CE would not be available for the interim period. A similar issue had come up before Hon’ble Supreme Court in W.P.I.L Limited Vs. CCE, Meerut [2005 (2) TMI 137 - SUPREME COURT OF INDIA]. The facts were that pumps as well as part thereof which were used far manufacture of power pumps exempted from levy of excise duty since 1978. However, while issuing a consolidated notification No.46/94, incorporating earlier notification dt. 01-03-1994, part of power driven pumps which all along have been exempted, were omitted. The benefit of N/N. 67/95-CE in respect of impugned goods cleared by the appellant will be available even chewing the period of dispute - appeal allowed - decided in favor of appellant.
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