TMI Blog2015 (11) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... r who ultimately supplied the goods for intended use for Indian Navy and any goods supplied to Indian Navy is entitled for exemption notification no. 64/95 ibid. The only default on the part of the appellant is that they have not obtained certificate from Indian Navy in their own name issued by proper officer. Same facts were before this Tribunal in the case of Hindustan Petroleum Corporation Ltd. (2014 (2) TMI 324 - CESTAT MUMBAI) - Demand of duty along with interest is confirmed - Penalty imposed by way of impugned order is set aside - Decided partly in favour of assessee. - Appeal No. E/3684/2006-EX (DB) - - - Dated:- 4-9-2015 - Ashok Jindal, Member (J) And B. Ravichandran, Member (T) For the Appellant : Shri Mayank Garg, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd duty along with interest and for imposition of penalty. Both the lower authorities examined the issue and denied the benefit of notification. Consequently, demanding duty along with interest and penalty under section 11 AC as well as Rule 25 of the Central Excise Rules were confirmed against the appellant. Aggrieved from the said order, appellant is before us. 3. The Ld. Counsel for the appellant fairly conceded that as appellant were not having certificate issued by the proper officer in their name. Therefore, they are not entitled for benefit under notification no. 64/95-CE as held by this Tribunal in the case of Hindustan Petroleum Corporation Ltd. Vs. CCE Mumbai-2014 (301) ELT 554 (Tri-Mumbai) which has been affirmed by the Hon&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds that it is only an issue of interpretation of exemption notification, therefore, penalty is not imposable. The facts that goods which are in dispute have been supplied by the appellant to a supplier who ultimately supplied the goods for intended use for Indian Navy and any goods supplied to Indian Navy is entitled for exemption notification no. 64/95 ibid. The only default on the part of the appellant is that they have not obtained certificate from Indian Navy in their own name issued by proper officer. Same facts were before this Tribunal in the case of Hindustan Petroleum Corporation Ltd. (Supra) wherein this Tribunal has observed as under: 5.6 In the Moosa Haji Patrawala case also, while dealing with a similar situation, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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