TMI Blog2006 (2) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit to GRSE and GSL, the appeal was dismissed while that filed by the assessee against denial of the benefit of the exemption notification to the goods supplied to MDL was accepted. Thus, as per two orders of the Commissioner, the assessee got the benefit of exemption notifications in relation to the goods supplied to all the shipbuilders. Strangely enough the revenue did not file appeal against the order passed by the Commissioner dated 17th of January, 1999 and the same attained finality. The revenue challenged the order of the Commissioner dated 20th of November, 1999. Thus leaving the question of law open and in the peculiar facts of the present case, we allow these appeals to avoid passing of contradictory and inconsistent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading No. 24.03, if supplied as stores for consumption on board a vessel of the Indian Navy. 3.Against the specific orders placed with them, the appellants supplied valves and cocks on the strength of certificates issued by the shipbuilders, i.e., M/s. Garden Reach Shipbuilders and Engineers, Calcutta (GRSE), M/s. Goa Shipyard Ltd., Goa (GSL) and M/s. Mazagon Dock Ltd., Bombay (MDL), certifying that the goods are supplied "as stores for consumption on board a vessel of Indian Navy". 4.The appellant did not pay any excise duty. The appellant was served with nine show cause notices for different periods between September, 1994 and April, 1996, demanding payment of excise duty on the ground that the shipbuilders were engaged in the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f in respect of the goods supplied to MDL. The appeal filed by the assessee was accepted and that of the department was rejected by two separate orders. 8.By Order dated 17th January, 1999 in the appeal filed by the assessee against the order dated 27th December, 1996, the Commissioner partly set aside the order in original dated 27th December, 1996 (which was the order impugned before him) and granted the benefit of the exemption notifications to the assessee in respect of the goods supplied to MDL as well. By the second order dated 20th of October, 1999 in the appeal filed by the revenue against the order dated 16th April, 1997 granting the benefit to GRSE and GSL, the appeal was dismissed while that filed by the assessee against denia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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