2005 (5) TMI 449

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....ant. Shri S.V. Parelkar, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The appellants are engaged in the manufacture of underwater storage batteries classified under 85 of the Central Excise Tariff Act, 1985. Storage Batteries were being supplied by them to Indian Navy by claiming exemption in terms of notification No. 64/95, dated 16-3-95. During the period 16....

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....nment cleared to Indian Navy was a part of the total Purchase Order placed by Indian Navy upon the Standard Batteries Ltd. The said Standard Batteries Ltd., was subsequently taken over by the appellant and a part of the Purchase Order was transferred to the appellant. Identical proceedings were initiated in respect of Batteries supplied by Standard Batteries Ltd. to Indian Navy. The dispute travel....