2005 (11) TMI 423

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....i M.H. Patil, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The above appeals arise out of two separate orders of the Commissioner (Appeals) extending the benefit of exemption from payment of duty to goods supplied as stores for consumption on board a vessel of the Indian Navy in terms of Notification 64/95-CE, dated 16-3-1995. 2. According to the ....

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...., reliance by the learned counsel for the respondents on the Tribunal's order in Gem Electro Mechanical Pvt. Ltd. v. CC, Calcutta, 1997 (63) E.L.T. 141 holding that once the authority mentioned in an exemption notification has given a certificate for eligibility to exemption, the same should be accepted, is misplaced. The further plea raised by the respondents that they did not have an opportunity....

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....issed as seen from 2005 (179) E.L.T. A102. We, therefore, hold that the assessees are entitled to abatement to the extent of duty element from the price, if this has already not been done. The further submission that since the respondents are being held liable to duty as a result of denial of the benefit of exemption under Notification 64/95, the benefit of Modvat credit should be extended to them....