2007 (9) TMI 163

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....)]- Revenue is in appeal against Order-in-Original No. 49/97 dt. 10.11.1997. 2. The issue involved in this case is regarding the dutiability of M.S. Bars during the period 1.4.1983 to 30.9.1985 which was cleared without payment of Central Excise duty on the assumption that M.S. Bars manufactured out of ship breaking scrap, was exempted under Notification No. 208/83 dt. 1.8.83. 3. The Ld. SDR....

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....respondents have not proved conclusively that the inputs which are used by them are clearly recognizable as duty paid. 4. The Ld. Advocate appearing on behalf of the respondents submits that in an identically worded order-in-original of the very same Commissioner (Adjudication), this Tribunal vide its order No. A/315-316/07/WZB/C-I/EB dt.  11.4.2007 dismissed the appeal filed by the Revenu....

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....a of evidence as to how the Revenue has come to the conclusion that duty has not been paid on the ship breaking scrap, which is used as input by the respondent.  Further, we find that very same Commissioner (Adjudication), vide order-in-original No. 43/97 dt. 21.10.97 in an identical issue and in respect of other assessees came to the conclusion that proceedings initiated under the Show Cause....