2002 (10) TMI 647

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..... [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. The appellant is engaged in the activity of breaking up of ships and made import of a ships. The ships also contained in addition to fuel and oil required for running the ship's engine, fuel and lubricating and other stores for consumption by the cr .....

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..... L.T. 135 (Tribunal)]. The Tribunal after considering the circular dated 23-10-97 held that a ship breaker is not entitled to take credit of duty paid on fuel and other oil, food stuff (other than the fuel and oil contained in the ship's engine and machinery). The Tribunal while taking into notice that the circular dated 23-10-97 is ambiguously worded set aside the penalty. 6. In view of the .....

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