1996 (10) TMI 99

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....xcise & Gold (Control) Appellate Tribunal, New Delhi, under appeal and heard counsel. We are of the view that the judgment cannot be assailed. 2. The judgment deals with various notifications which grant exemption from excise duty to "ocean-going vessels". The Tribunal came to the conclusion that the vessels concerned in the appeal were ocean-going vessels. It did so upon the basis of the stipu....