https://www.taxtmi.com/caselaws?id=91385 Waiver of pre-deposit of duty and penalty was justified because the notices did not produce evidence that the paints supplied to the Indian Navy were not used on board a naval ship. The supply was supported by certificates issued by the naval authority for purchase for such supply, and the exemption notifications did not require an end-use certificate. On a prima facie view, the benefit of the notifications applied, and the attempted distinction between "use" and "consumption" was not material at that stage. Recovery was stayed. en-us Thu, 15 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91385 Waiver of pre-deposit of duty and penalty was justified because the notices did not produce evidence that the paints supplied to the Indian Navy were not used on board a naval ship. The supply was supported by certificates issued by the naval authority for purchase for such supply, and the exemption notifications did not require an end-use certificate. On a prima facie view, the benefit of the notifications applied, and the attempted distinction between "use" and "consumption" was not material at that stage. Recovery was stayed. Case-Laws Central Excise Thu, 15 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91385