TMI Blog2023 (4) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... ely or as part of the vessels to be scrapped? - HELD THAT:- In the appeals preferred by the Revenue, which are directed against the orders of the CESTAT in NAVYUG SHIP BREAKING CO., DHAN STEELS PRIVATE LIMITED. AND OTHERS VERSUS C.C., JAMNAGAR (PREV) [ 2022 (12) TMI 100 - CESTAT AHMEDABAD] , the CESTAT ruled that the oil is to be assessed as part of the Ship. The Revenue s appeals are, accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Diary No(s). 10031 OF 2023 (Item No. 56.1) Delay condoned. Appeals admitted. The Revenue is in appeal(s) against two orders passed by Customs Excise Service Tax Appellate Tribunal [CESTAT] i.e. orders dated 16.02.2022 and 01.12.2022. The issue agitated by it is that the Oil in the Bunker Tanks of the Engine Room/outside the Engine Room of the vessels sent for being broken up, are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). 24220 OF 2022, Diary No(s). 8943 OF 2023, Diary No(s). 10272 OF 2023, Diary No(s). 10034 OF 2023, Diary No(s). 11290 OF 2023, Diary No(s). 8954 OF 2023, Diary No(s). 10267 OF 2023, Diary No(s). 10031 OF 2023] is correct. The Revenue s appeals are, accordingly, dismissed. Pending interlocutory application(s), if any, is/are disposed of. Civil Appeal Nos. 5318-5342/2009 For the reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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