1999 (4) TMI 221

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....hri G.B. Yadav, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  Delay in filing 11 appeals, caused by the requirement of their being as many appeals as there are notices, condoned. 2. Applications are for waiver of deposit of duty totalling Rs. 38.50 lacs and penalty of Rs. 1,000/-. The duty has been demanded on the ground that paints supplied by the applic....

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....med on the ground that the applicant has a carried forward loss of Rs. 62.51 lacs and produced a provisional balance-sheet. 5. The Departmental Representative Contends that the notification intends to exempt goods used on board the naval vessel and already constructed ship and clearly not applied to goods to ships under construction or to structures other than ships. He says that the judgm....