TaxTMI 
TaxTMI 
2008 (11) TMI 268
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.... the order passed the learned Appellate Tribunal, Eastern Zonal Bench, Kolkata. The question arose in this matter whether the petitioner is entitled to get benefit in terms of the notification issued by the authorities being Notification No. 64/95-Central Excise dated 16-3-1995. It has been specifically stated in Clause 12 of the said notification as follows : 12. Underwater batteries including c....
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.... respondent that the condition was fulfilled as enumerated under Clause-12 of the said notification by the respondent and it is submitted that the petitioner has applied with mandatory conditions fully and substantially complied with the direction given under the said notification. The only point which has been taken by the department that for the belated submission of the certificate, the appella....
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..... In these circumstances, we find that the condition being the submission of the certificate from Naval authority has already been fulfilled by the respondent and therefore there cannot be denial of the exemption to the appellant. We have perused the order passed by the learned Tribunal and in our considered opinion we do not find that there is any illegality or irregularity in the said order pass....