Case Law Research

CESTAT Chennai : M/s. Roots Multiclean Ltd. Vs. Commissioner of Central Excise, Coimbatore : 10th March, 2017


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.
Appellant

Vs.

Commissioner of Central Excise, Coimbatore
Respondent

Appearance
Shri K. Subash Chandran, Advocate for the Appellant
Shri R. Subramaniyam, AC (AR) for the Respondent

CORAM
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


Rex


Additional Info

  • Date Range: Friday, 10 March 2017
  • Court/Authority: CESTAT
  • Tax Type: Central Excise
  • Petitioner/Appellant: M/s. Roots Multiclean Ltd. Vs. Commissioner of Central Excise, Coimbatore
  • Respondent: M/s. Roots Multiclean Ltd. Vs. Commissioner of Central Excise, Coimbatore
  • Appl no. or Appl year: E/560 & 561/2008
  • Supreme Court Location: Delhi
  • CESTAT Location: Chennai
  • AAR Location: Delhi
  • Authority: Supreme Court

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