9911796707
TMI Blog2007 (9) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-Original No. 49/97 dt. 10.11.1997. 2. The issue involved in this case is regarding the dutiability of M.S. Bars during the period 1.4.1983 to 30.9.1985 which was cleared without payment of Central Excise duty on the assumption that M.S. Bars manufactured out of ship breaking scrap, was exempted under Notification No. 208/83 dt. 1.8.83. 3. The Ld. SDR submits that the show cause notice ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly that the inputs which are used by them are clearly recognizable as duty paid. 4. The Ld. Advocate appearing on behalf of the respondents submits that in an identically worded order-in-original of the very same Commissioner (Adjudication), this Tribunal vide its order No. A/315-316/07/WZB/C-I/EB dt. 11.4.2007 dismissed the appeal filed by the Revenue. He submits that the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the conclusion that duty has not been paid on the ship breaking scrap, which is used as input by the respondent. Further, we find that very same Commissioner (Adjudication), vide order-in-original No. 43/97 dt. 21.10.97 in an identical issue and in respect of other assessees came to the conclusion that proceedings initiated under the Show Cause Notice are to be dropped and being aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tio thereof we upheld the order of the Commissioner (Appeals) and reject the appeals". 6. Accordingly, we find that the decision of the co-ordinate Bench fully covers the issue before us in favour of the respondent. We do not find any reason to disagree with the said decision, in the absence of any contrary evidence. 7. Respectfully, following the said decision, it is held that impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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