2024 (1) TMI 711

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....I For the Appellant(s) Mr. Arijit Prasad, Sr. Adv. Mr. Mukesh Kumar Maroria, AOR Mr. Siddharth Sinha, Adv. Mr. Rupender Sinhmar, Adv. Ms. A.K. Kaul, Adv. For the Respondent(s) : None   ORDER 1. Delay condoned. 2. The Revenue is in appeal against the order No. A/11849/2022 dated 01.12.2022 passed by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Branch, Ahmeda....

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.... or as part of the vessels to be scrapped. In the appeals preferred by the Revenue, which are directed against the orders of the CESTAT dated 16.02.2022 and 01.12.2022, the CESTAT ruled that the oil is to be assessed as part of the Ship. However, in an earlier appeal [Mahalaxmi Ship Breaking Corp. ETC. Vs. Commissioner of Customs, Bhavnagar, which is the subject matter of Civil Appeal Nos. 5318534....