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M/s National Engg. Industries Ltd. Versus Commissioner of Central Excise And Service Tax, Jaipur-I

Benefit of notification no.64/95-CE dated 16.03.1995 - Non production of certificate from an Officer not below the rank of a Rear Admiral of the Indian Navy or Coast Guard or Director General of Coast Guard or any other officer of Indian Navy or Coast Guard equivalent to the Joint Secretary to the Government of India - Held that:- Appellant has contested the imposition of penalty on them on the grounds that it is only an issue of interpretation of exemption notification, therefore, penalty is no .....

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td. (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 For the Respondent : Shri Govind Dixit, DR ORDER Per Ashok Jindal The appellant is in appeal against the impugned order denying benefit of notification no. 64/95- .....

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d for availing benefit under notification no. 64/95 (SI. No. 21) which provides that goods are supplied for use in construction of warship of Indian navy or Coast Guard and before clearances of the said goods a certificate from an Officer not below the rank of a Rear Admiral of the Indian Navy or Coast Guard or Director General of Coast Guard or any other officer of Indian Navy or Coast Guard equivalent to the Joint Secretary to the Government of India to the fact that said goods have been inten .....

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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-2 .....

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uch circumstances, penalty is not imposable. 4. On the other hand, Ld. AR oppose the contention of the Ld. Counsel and submits that in this case issue is that whether appellant is entitled for benefit of exemption notification or not and allegation in the show cause notice is very much clear that appellant has not directly supplied the goods to Indian Navy. Therefore, they have not obtained proper certificate issued by proper officer in their name. Therefore, there is a willful act on the part o .....

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contested the imposition of penalty on them on the 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 cert .....

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