https://www.taxtmi.com/caselaws?id=52891 The appellant, a Public Sector Undertaking, supplied bunkers to Coast Guard vessels under the belief that they qualified for duty-free status akin to Naval vessels. The case revolved around the interpretation of exemption No. 70/77 and whether Coast Guard vessels were considered Naval vessels. Despite allegations of suppression of facts, the Tribunal found no intent to evade duty and deemed the demand time-barred. Emphasizing the importance of clarity in documentation and establishing intent, the decision favored the appellant, highlighting the need for precise information to determine duty exemptions. The appeal was allowed, overturning the lower authority's decision. en-us Fri, 26 Mar 2004 00:00:00 +0530 Fri, 08 Oct 2010 12:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52891 The appellant, a Public Sector Undertaking, supplied bunkers to Coast Guard vessels under the belief that they qualified for duty-free status akin to Naval vessels. The case revolved around the interpretation of exemption No. 70/77 and whether Coast Guard vessels were considered Naval vessels. Despite allegations of suppression of facts, the Tribunal found no intent to evade duty and deemed the demand time-barred. Emphasizing the importance of clarity in documentation and establishing intent, the decision favored the appellant, highlighting the need for precise information to determine duty exemptions. The appeal was allowed, overturning the lower authority's decision. Case-Laws Central Excise Fri, 26 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52891