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    <title>2017 (4) TMI 490 - CESTAT MUMBAI</title>
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    <description>Exemption under Notification No. 64/95-CE was denied for goods supplied to IOCL for onward supply to the Indian Navy because departmental permission covered only the appellant&#039;s own depots and installations, and no permission existed for the impugned mode of supply; the duty demand was upheld to that extent. The portion of the demand said to relate to clearances under CT-2/AR3A certificates was not examined by the original authority, so that limited issue was remanded for factual verification and fresh adjudication. In light of the partial remand and factual background, the penalties were set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=341520</link>
      <description>Exemption under Notification No. 64/95-CE was denied for goods supplied to IOCL for onward supply to the Indian Navy because departmental permission covered only the appellant&#039;s own depots and installations, and no permission existed for the impugned mode of supply; the duty demand was upheld to that extent. The portion of the demand said to relate to clearances under CT-2/AR3A certificates was not examined by the original authority, so that limited issue was remanded for factual verification and fresh adjudication. In light of the partial remand and factual background, the penalties were set aside.</description>
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