2005 (2) TMI 574

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....a, JDR, for the Appellant. Shri J.N. Pikale with Deepa Charan, Advocates, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The respondents herein are engaged in the manufacture of Under Water Electric Storage Batteries falling under Chapter sub-heading 8507.00 during the period from 1-12-1998 to 30-11-1993. They cleared the goods declared as "Under Water Batte....

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....-1994 to 28-2-1995 covering an amount of Rs. 1.95 crores. Thus the entire period of dispute in these appeals is from 1-12-1988 to 28-2-1995. The show cause notices were adjudicated by the Commissioner of Central Excise, extending the benefit of Notification No. 70/77 dt. 7-5-1977, which provides for exemption to excisable goods (other than Cigarettes) supplied as stores for consumption on board ve....

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....es to be fitted to a submarine vessel. The Revenue grievance is that Test Cells should have been held to be ineligible to the benefit of exemption and that demand of duty of Rs. 21,14,905.32 should have been confirmed. We have gone through the cross-objections filed by the respondents (they are in the nature of comments on the department's appeal, and cannot be considered as cross-objection as the....