2004 (12) TMI 96

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..... 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 Appeal by the Appellant at Page 27, Para 6 : whether on the fa .....

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..... e 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 from the above, whether, on the facts in the circumstances of the case .....

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..... h requires to be decided by this Court in this Appeal. Having carefully gone through the impugned orders passed by the Commissioner (Appeals) and CESTAT, we are of the considered opinion that even otherwise no interference is called for by this Court in this Appeal. 5.In view of the above discussion, this Appeal is hereby dismissed. No order as to costs. 6.Civil Application No. 141 of 2004 is .....

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