2001 (7) TMI 1049

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....in the activity of ship-breaking. The ships were imported by him in February and May, 1993. The ships were cleared on payment of additional duties of customs. Modvat credit was taken on such duty paid on the first two ships but was not taken on the third vessel imported in May, 1993. Part of the goods obtained by such breaking from the ships were cleared without payment of duty in terms of certain provisions. Show cause notices were issued seeking reversal of such credit availed of. The notices presumed that the credit of additional duty was taken on the third vessel also. The assessee reversed the proportionate credit taken on the first two vessels where certain goods were cleared without payment of duty. It appears that certain other noti....

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....ters to presume that the department had corrected the error. However, later when enforcemert was sought to be made, the importers filed the appeals. Shri Patel relies upon the Tribunal judgment in the case of Mark Auto Industries v. CCE, New Delhi - 2001 (138) E.L.T. 399 (Tri.) = 2000 (41) RLT 756 to claim that where the assessee's case is strong on merit, and where the first appellate authority has dismissed the appeal on a point of limitation, the Tribunal could take up the appeal for disposal even after conceding that the impugned order was correct in law. 4. We have perused the cited judgment. We are also aware of a similar view held by this very bench. 5. The provisions of the relevant Acts prescribe the period within w....