9911796707
TMI Blog2004 (8) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : S.S. Sekhon, Member (T)]. A vessel M.V. Some of 7160.127 LDT (Light Displacement Tonnage) was assessed to duty under 89.09 as it was brought for breaking. The relevant rules for duty under notification applicable was No. 87/90-Cus., dated 20-3-1990 were on LDT basis. 2. The appellant had filed BE taking 7160.127 LDT as per Ship Survey Report Duty of Rs. 92,75, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he stability book. That was the decision in the case of Jalan Udyog [2000 (115) E.L.T. 725 (Tri.)]; the Civil Appeal No. 2675 of 2000 filed by Commissioner against the order has been dismissed by the Supreme Court [2002 (143) E.L.T. A81] after observing that The judgment orders under challenge passed by the Tribunal, is based on expert opinion on records. It relates to technical issues, no in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. (Underline Supplied) The observations of the Commissioner on condonation are not called for; he was required to eclipse the delay for the period the matter was pending with Tribunal and then count his period. As also, it is well settled that an appeal against the direction/order of Superintendent given by a letter an appeal would be to CCE (Appeals). 6. Therefore, the order of Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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