https://www.taxtmi.com/caselaws?id=114383 Scrap generated from ship-breaking activity during the relevant period was covered by the applicable exemption notification, and the Board's directions required Commissioners to drop recovery proceedings after the Government undertook not to press recovery before the High Court. On that basis, the Commissioner accepted that the appellants were eligible for exemption on scrap cleared during the period. The duty demand on the ship-breaking scrap was therefore not sustainable and could not be confirmed. en-us Thu, 12 Aug 2004 00:00:00 +0530 Tue, 15 May 2012 12:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114383 Scrap generated from ship-breaking activity during the relevant period was covered by the applicable exemption notification, and the Board's directions required Commissioners to drop recovery proceedings after the Government undertook not to press recovery before the High Court. On that basis, the Commissioner accepted that the appellants were eligible for exemption on scrap cleared during the period. The duty demand on the ship-breaking scrap was therefore not sustainable and could not be confirmed. Case-Laws Central Excise Thu, 12 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114383