2008 (6) TMI 520

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Tribunal. By judgment dated 27-2-2008, the Hon'ble High Court set aside the order of the Tribunal and the matter was remanded to the Tribunal for deciding the appeal on merit in the light of the observation of the Hon'ble High Court. The relevant portion of the order of the Hon'ble High Court is reproduced below :- "In our considered view, it was necessary for the Tribunal to have recorded a categorical finding of fact as to whether allegations levelled in 2 show cause notices (referred supra) are made out at the instance of Revenue or not before the appeal of Revenue was allowed. When the specific allegation on facts is made by Revenue against the assessee in the show cause for denying to assessee the benefit then there has to b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... as per record, in brief, are that the Respondents are engaged in the manufacture of Rigid Polyurethane Foam and articles thereof classifiable under Chapter 39 of the Schedule to the central Excise Tariff Act, 1985. The Respondents cleared the excisable goods namely Slab, Pipe Section of Rigid Polyurethane foam, etc. to Indian Navy without payment of Central Excise duty under Notification No. 64/95-C.E. dated 16-3-95 as amended. Show cause notices dated 22-8-2001 and 11-4-2002 for the period August 2000 to March 2001 and June 2001 to November, 2001 respectively were issued proposing demand of duty by denying the benefit of exemption notification and imposition of penalty. By Adjudication order dated 25-11-82, the Deputy Commissioner of Cent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ontended that the goods have not been supplied directly to the Indian Navy and therefore, exemption benefit is not eligible. He submits that such ground is beyond the scope of the Adjudication order inasmuch as, the Adjudicating Authority in his order has taken a view that this fact could not come in the way of availment of exemption Notification. So, the appeal filed by the Revenue is beyond the scope of Adjudication order. 5. After hearing both the sides and on perusal of the record, we find that the Notification No. 64/95-C.E., dated 16-3-95 exempted all goods other than cigarettes from the duty of excise leviable thereon, if supplied as stores for consumption on board a vessel of Indian Navy. So, there is a condition for availin....