1998 (3) TMI 282

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.... the Respondents. [Order per : Gowri Shankar, Member (T)]. - The application is by the Commissioner for stay of the operation of the order of the Commissioner (Appeals). The appeal before the Commissioner (Appeals) was against the order of the Superintendent assessing to duty a ship MV Vishwa-Yash purchased by the respondent before us for breaking up into scrap. The Superintendent has said i....

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....orted or said to have been imported into India when it came back for scrap. He relied upon the decision of the Bombay High Court in Union of India v. Jalyan Udyog - 1987 (32) E.L.T. 697 (Bom.) and the Tribunal decision in Salim Abbasbhai (citation not given). 2. It is contended for the Department that the order is not proper and correct for various reasons. The stay of the operation of the....

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....iance on the High Court's order is therefore misplaced. 3. Advocate for the respondent says that once a vessel gets the benefit of Notification 163/65, it cannot once again be subjected to duty. He further says that about 3/4th of the vessel had already been broken into scrap, which has been cleared. Therefore, the application for stay of the operation of the order will be infructuous. He ....