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M/s Indian Metal Traders and M/s Hindustan Ship Breaking Yard Versus Commissioner of Customs-Ahmedabad

2015 (3) TMI 1076 - CESTAT AHMEDABAD

Demand of differential duty - classification of Ship Stores, Bunkers, Movable Gears on board - Provisional assessment - held that:- Commissioner (Appeals) passed the order without going into the merits. Both the parties agreed that the matters should .....

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. : C/1310-1322/2002 - ORDER No. 10410-10422/2015 - Dated:- 12-3-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Assessee : Shri S P Sheth (Learned Advocate) For The Revenue : Shri J Nagori (Authorised Representative) Per : Mr.P.K. Das, A common .....

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of entries were provisionally assessed. There was a dispute of classification of Ship Stores, Bunkers, Movable Gears on board. Adjudicating Authority confirmed the final assessment and ordered to pay differential duty. The appellant filed appeals bef .....

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bmits that the Tribunal directed to pre-deposit amount partly against the impugned orders. The Hon ble Gujarat High Court set aside the stay order passed by the Tribunal by judgement dtd 24.9.2004 in the case of Indian Metal Traders, in Special Civil .....

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lear that to other Bench of the same Appellate Tribunal at Mumbai had allowed, in all, 523 appeals filed by other different Appellants and the case were remanded to the Commissioner (Appeals) with a direction to decide the same on merits by waiving p .....

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ants to deposit certain amount. When the petitioners came to know about those orders passed by co-ordinate benches of the same Appellate Tribunal they immediately applied before the same Bench of the Appellate Tribunal by way of applications which we .....

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Annexure:G in both petitions, as well as impugned order dated 4.12.2003 passed by the Appellate Tribunal in Modification Applications). In view of the above discussion all these petitions are allowed and the impugned orders dated 13.11.2002 (Annexure .....

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