2006 (2) TMI 176

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.... the Central Excise Act, 1944 (for short "the Act") impugning the Final Order No. 1501-1504/2000-B, dated 29-9-2000 in Appeal No. E/232-235/2000-B passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal") wherein and whereunder the Tribunal set aside the order passed by the Commissioner (Appeals), Central Excise and Customs (for short "the Commission....

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....ll goods except cigarettes falling under Heading No. 24.03, if supplied as stores for consumption on board a vessel of the Indian Navy. 3.Against the specific orders placed with them, the appellants supplied valves and cocks on the strength of certificates issued by the shipbuilders, i.e., M/s. Garden Reach Shipbuilders and Engineers, Calcutta (GRSE), M/s. Goa Shipyard Ltd., Goa (GSL) and M/s. ....

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....ril, 1997 adjudicated upon the remaining four of them. The authority in original in its original order dated 27th December, 1996 held that the goods supplied to GRSE and GSL were in order and meant for use as stores by the Indian Navy and granted them the benefit under the aforesaid notifications whereas it denied the same in respect of the goods supplied to the MDL. In the order in original dated....

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....e department was rejected by two separate orders. 8.By Order dated 17th January, 1999 in the appeal filed by the assessee against the order dated 27th December, 1996, the Commissioner partly set aside the order in original dated 27th December, 1996 (which was the order impugned before him) and granted the benefit of the exemption notifications to the assessee in respect of the goods supplied to....