2004 (8) TMI 549

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..... per : S.L. Peeran, Member (J)]. The appellant is aggrieved with Order-in-Original No. 13/97, dated 28-11-1997 by which demands have been confirmed on dismantling, breaking and cutting of ships and the ship breaking activity has been considered as an activity of manufacture. The scrap generated on ship breaking has been imposed with duty. The period involved in the matter is from 27-5-1984 t .....

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..... emption of duty on the scrap generated and cleared during the period 27-5-1984 to 21-9-1984. 3. On a careful consideration we notice that Government of India gave consent to the terms before the High Court of Gujarat not to press for the duty in respect of scrap generated on ship breaking. Based on the said undertaking the Board issued F.No. 139/49/86-CX., dated 6-4-1989 to the Commissioners to .....

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