2004 (12) TMI 96

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....ssed, initially, in absence of learned Counsel Shri Malkan for the Appellant. Thereafter, on Civil Application, being filed, it was restored and heard today itself. 2.The Commissioner of Appeal decided the Appeal in favour of the respondent, against which the Appeal filed by the Department was dismissed by the CESTAT. Hence, this Appeal. 3.Following questions of law have been framed in this ....

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....nded (Para (x) of Page 9 of CESTAT Order) ? (3) The relevant date on which the vessel is broken up would be the date on which it is taken for breaking i.e. the date of transfer from the Shipping Corporation of India to the respondent and not the date of beaching at Alang and on that date the importer would be Shipping Corporation of India. (Para (xii) of Page 10 of CESTAT Order)?  Apart....