IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/560 & 561/2008
(Arising out of Order-in-Appeal No.92 & 93/2008-CE dated 29.9.2008 passed by the Commissioner of Customs, Central Excise and Service Tax (Appeals), Coimbatore)
M/s. Roots Multiclean Ltd.
Commissioner of Central Excise, Coimbatore
Shri K. Subash Chandran, Advocate for the Appellant
Shri R. Subramaniyam, AC (AR) for the Respondent
Honble Shri D.N. Panda, Judicial Member
Honble Shri Madhu Mohan Damodhar, Technical Member
Date of Hearing / Decision: 10.03.2017
FINAL ORDER Nos. 40430-40431 / 2017
Per D.N. Panda
Appellant says that the goods in question were Automatic Scrubber Driver and its Accessoriesand that is stored for consumption on board, a vessel of the Indian Navy as has been certified by the Naval authority in terms of the copy of the certificate No. LP/10083/800(a)7/05-06 dated 16th May 2006 and No. LP/00051/800(a)7/06-07 dated 27th October 2006 (available at pages 33 and 36 of the appeal folder). This certificate shows that the goods in question were exclusively purchased for use on board in Naval Ship. Therefore, the appellant is entitled to exemption under Notification No. 64/95-CE dated 16.3.1995.
2. Revenue says that those goods were not used in the vessel on board of Indian Navy.
3. Heard both sides and perused the records.
4. To agree with Revenue, there is no material on record conducting any enquiry. Therefore, there can neither be a presumption in favour of Revenue without Tribunal having power to presume certain things to hold in its favour. Accordingly, appellant cannot be denied the benefit of the exemption Notification which is permissible in terms of the certificate issued by the naval authority.
5. In the result, both the appeals are allowed.
(Dictated and pronounced in open court)
(Madhu Mohan Damodhar) (D.N. Panda)
Technical Member Judicial Member