TMI Blog2012 (12) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 64/95-CE. Copy of such declaration dt. 25 th September 1997 is produced by the applicant during the arguments. 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 - in favour of assessee. - E/1109/2004-Mum - A/461/12/EB/C-II - Dated:- 8-5-2012 - S S Kang, J. Heard both sides. 2. Following difference of opinion is referred to Third Member:- (a) Whether in the facts and circumstances of the case, extended period of limitation is invocable as held by the Member (Technical), consequently upholding the impugned order; or (b) Whether in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The applicant also produced a certificate issued by the Indian Navy to the fact that the goods in question are exclusively for use on Board Indian Navy Ship. In these circumstances, the allegation of suppression with intent to evade payment of duty is not sustainable. 6. Revenue relied upon the decision of Hon'ble Supreme Court in the case of Saraswati Sugar Mills Vs. Commissioner of Central Excise, Delhi-III reported in 2011(270) ELT 465 (S.C.) and in the case of Novopan India Ltd. Vs. Collector of C.EX and Customs, Hyderabad reported in 1994 (73) ELT 769 (S.C.) to submit that onus is on the assessee to show that he has entitled for the benefit of exemption notification and fulfill the conditions of the notification. In the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds as under: Tele: 3765089 C/O. Fleet Mail Office, Shahid Bhagat Singh Road, Bombay 400 001 02nd June, 1997 WOI/SPO/408 CERTIFICATE It is certified that the goods purchased from M/s. ASIAN PAINTS (INDIA) LTD BHARAT VIJAY SILK VELVET MILLS COMPUND MUMBAI 400 072 against M/s. MDL Bombay Purchase Order No. SOP/VVB/408 dated 26.05.1997 are exclusively for use on board Indian Naval Ships can be exempted from Excise duty PRIMER SHOPCOA-TSHADE GREEN NON EPOXY Qty. 1600 Ltrs. 2. Central Excise Notification No. 64/95-CE dated 16.03.1995 issued under Sub-section (1) of Section 5-A of the Central Excise and Salt Act 1994 (1) of 1944 read with Sub-Section (3) of Section 3 of the Additional Duties of Excise (G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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