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2018 (10) TMI 520 - AT - Central ExciseBenefit of N/N. 63/95 dated 16.03.95 - finished goods manufactured by them supplied to Bharat Electronics Limited - whether to be considered as supply to Ministry of Defence or not? - Penalty - Held that:- The Notification exempts the goods supply to the Ministry of Defence for official purposes if they are manufactured by the entities/ PSU for supply to MOD. The said notification does not give any leverage to the suppliers by vendors to such entities as mentioned in notification - the benefit of the notification restricts the exemption only to units indicated in the above reproduced relevant portion of the notification. The claim of the appellant in the case in hand is incorrect as to that they are eligible for the benefit of notification. Penalty - Held that:- The issue involved in this case being in respect of interpretation of the Notification No. 63/95, appellant may have entertained a bonafide belief and also may be guided by various decisions of the Tribunal - In view of this confused situation prevailing during the period in question, appellant should not be visited with any penalties - penalty set aside. Appeal allowed in part.
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