9911796707
TMI Blog2013 (12) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... February, 1994 were having value of clearances less than the prescribed exemption limit - in the ROM application also the facts have not been brought on record by the appellants - there is no mistake apparent from the records and accordingly ROM Applications filed by the appellants are dismissed – Decided against Assessee. - E/136-139/2006 - Misc. Order Nos. M/12312-12315/2012-WZB/AHD - Dated:- 3-5-2013 - Shri M.V. Ravindran and H.K. Thakur, JJ. Shri J.C. Patel, Advocate, for the Appellant. Shri H. Mathew, AR, for the Respondent. ORDER These ROMs have been filed by the appellants on the ground that the appellants were entitled to the benefit of Notification No. 202/88-C.E., dated 20-5-1988 because prior to the amendment ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-C.E. after 28-2-1993 when Notification No. 44/93-C.E, dated 28-2-1993 was issued exempting goods and materials of Chapter 72 obtained by breaking up of ships, boats and other floating structures. 3. After hearing the rival submissions, it is observed that Notification No. 202/88-C.E. was amended by Notification No. 63/91-C.E., dated 25th July, 1991 under which as per Sr. No. 15 the words or charged to nil rate of duty were deleted from Explanation to Notification No. 202/88-C.E. After amendment the explanation will, thus read as follows : Explanation : For the purposes of this notification, all stocks of inputs in the country, except such stocks as are clearly recognizable as being non-duty paid, shall be deemed to be the inputs on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty paid ship breaking materials of these descriptions would have been existing in the country or with the manufacturer even after the amendment by Notification No. 63/92-C.E., dated 25-7-1991. Therefore, continuation of the said instruction in the said Notification even after 25-7-1991 was with an intention to allow the benefit of Notification No. 202/88-C.E. for exemption to those goods made from ship breaking materials which may be existing in the country on payment of duty. No such argument has been taken by the appellants that ship breaking materials received by them was duty paid material on which duty was paid before Notification No. 44/93-C.E., dated 28-2-1993. As the appellant was not entitled to the benefit of Notification No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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