2002 (6) TMI 488

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....toms Tariff Act. They filed Bill of Entry dated 5-11-90. The Bill of Entry was assessed on 14-11-90 and the party was directed to remit duty amounting to Rs. 59,64,396/-. The assessee paid the said amount of Customs duty on 16-11-90. Thereafter the Superintendent of Customs, SBY-Alang issued a show cause notice dated 7-5-91 proposing to recover an amount of Rs. 2,07,168.28 as duty in respect of moveable gears, stores and bunkers. The adjudicating authority relying on the clarification issued by the Central Board of Excise & Customs under Circular No. 37/96, dated 3-7-96 dropped the demand of duty to the extent of Rs. 1,71,209.47 being duty on moveable gears and stores which are to be assessed with vessel under Chapter Heading 89.08 of the C....

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.... the matter of assessment of vessel. The learned DR submitted that the appellant cannot be permitted to make any submission on the rate of duty or on the quantum of duty on the vessel since the proceeding arising from the show cause notice dated 7-5-95 is limited to classification of moveable gears, stores and bunkers. The proceeding thus initiated under the show cause notice has culminated in favour of the appellant. 5.  We find merit in the objection raised by the Revenue. We have gone through the cross objection filed by the assessee before the Commissioner (Appeals) when the Revenue challenged the order-in-original dated 3-7-96. It is relevant to note that the order dated 3-7-96 took into consideration only the issue of classifica....

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....ance was admissible under one head or the other of sub-section (2) of section 10 of the Income-tax Act. In the present case, the issue sought to be raised by the appellant is not the subject matter of the proceeding initiated under the show cause notice dated 7-5-95. The decisions of this Tribunal relied on by the appellant namely SAIL v. CCE, Bhubaneshwar - 2001 (135) E.L.T. 1016 (Tri.-Kolkata), and Simla Agencies v. CC - 1993 (67) E.L.T. 599 (Tribunal) are both relating to raising an additional ground at the appellate stage proceedings where the relief sought was in respect of the same subject matter. The learned counsel for the appellant brought to our notice a Final Order Nos. 229-230/2002-B, dated 17-5-2002 where this Tribunal remanded....