9911796707
TMI Blog1998 (3) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... nkar, Member (T)]. The application is by the Commissioner for stay of the operation of the order of the Commissioner (Appeals). The appeal before the Commissioner (Appeals) was against the order of the Superintendent assessing to duty a ship MV Vishwa-Yash purchased by the respondent before us for breaking up into scrap. The Superintendent has said in the letter that ship would assessable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia when it came back for scrap. He relied upon the decision of the Bombay High Court in Union of India v. Jalyan Udyog - 1987 (32) E.L.T. 697 (Bom.) and the Tribunal decision in Salim Abbasbhai (citation not given). 2. It is contended for the Department that the order is not proper and correct for various reasons. The stay of the operation of the order is requested on the ground that if the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placed. 3. Advocate for the respondent says that once a vessel gets the benefit of Notification 163/65, it cannot once again be subjected to duty. He further says that about 3/4th of the vessel had already been broken into scrap, which has been cleared. Therefore, the application for stay of the operation of the order will be infructuous. He makes a distinction between Notification 163/65 and 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontain any such provision. We cannot assume that the omission of the provision in this notification is unintentional. We also note that, by the time we heard the application, most part of the vessel had already been cleared and therefore the stated objective of the stay application of safeguarding the duty will not be achieved. We therefore decline to stay the operation of the impugned order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
