https://www.taxtmi.com/caselaws?id=53003 Exemption under Notification No. 64/95-C.E. was confined to goods supplied as stores for consumption on board an Indian Navy vessel, so excisable goods routed through third parties such as shipbuilders were treated as outside the notification. Earlier decisions on similar third-party supplies were applied, and a new plea based on direct supply to the Navy was not entertained because it had not been raised before the lower authorities. The duty demand was therefore upheld. On penalty, the dispute turned on interpretation of the notification and the facts did not justify penal action, so no penalty was imposed. en-us Fri, 06 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 10:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53003 Exemption under Notification No. 64/95-C.E. was confined to goods supplied as stores for consumption on board an Indian Navy vessel, so excisable goods routed through third parties such as shipbuilders were treated as outside the notification. Earlier decisions on similar third-party supplies were applied, and a new plea based on direct supply to the Navy was not entertained because it had not been raised before the lower authorities. The duty demand was therefore upheld. On penalty, the dispute turned on interpretation of the notification and the facts did not justify penal action, so no penalty was imposed. Case-Laws Central Excise Fri, 06 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53003