https://www.taxtmi.com/caselaws?id=88343 An exemption notification and the accompanying Collectorate trade notice were treated as covering indigenously built dredgers, barges and tugs as ocean-going vessels, so the exemption under Notification No. 234/82-C.E. was applied in their favour. The contrary reliance on a High Court ruling concerning imported trans-shippers was distinguished. A duty debit could not be directed from the assessee's Personal Ledger Account for an amount not included in the show cause notice, because demand cannot travel beyond the scope of the notice. On that basis, the duty demands, confiscation and penalties were set aside. en-us Tue, 03 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 12:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88343 An exemption notification and the accompanying Collectorate trade notice were treated as covering indigenously built dredgers, barges and tugs as ocean-going vessels, so the exemption under Notification No. 234/82-C.E. was applied in their favour. The contrary reliance on a High Court ruling concerning imported trans-shippers was distinguished. A duty debit could not be directed from the assessee's Personal Ledger Account for an amount not included in the show cause notice, because demand cannot travel beyond the scope of the notice. On that basis, the duty demands, confiscation and penalties were set aside. Case-Laws Central Excise Tue, 03 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88343