2012 (5) TMI 226

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.... Asst. Vice President (Finance), for Godrej & Boyce Mfg. Co. Ltd., Per: Ashok Jindal 1. The Revenue has filed these appeals against the respondents M/s.Godrej & Boyce Mfg. Co. Ltd., for confirmation of demand of extended period of limitation along with confiscation and penalty and against the second respondent M/s.Mazgaon Dock Ltd., for penalty. 2. The facts of the case are that the respo....

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....ice dated 31/01/2002 for the period 1997 to July 2001 was issued to the respondent M/s.Godrej & Boyce Mfg. Co. Ltd., for proposing demand of duty along with fine and penalties and against the respondent M/s.Mazgaon Dock Ltd., for imposition of penalty. 3.The adjudicating authority confirmed the demands as proposed by show-cause notice  and imposed a penalty on both the respondents.  H....

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....invocable as the exemption notification No.64/95 is available for the goods used on board of a vessel of Indian Navy and in this case these goods have used in the manufacturing  of ships and from the declaration filed claiming the exemption does not show the use of this furniture, the said fact has been suppressed by the respondent from the department. Therefore, extended period is invocable ....