THIRD MEMBER ON REFERENCE : JUSTICE S.N. JHA, PRESIDENT SHREE GAUTAM SHIP BREAKING INDS. PVT. LTD. Vs. C.C., JAMNAGAR

JUDGEMENT

(1.) APPEAL No. C/280/04 is against the order of the Commissioner (Appeals) No. 41/2004(37 -JMN) Cus/Commr (A)/AHD dated 27 -1 -2004. Cross -objection No. C/CO -380/04 is connected to the above appeal. Cross -objection is basically in the nature of submissions supporting the order of the Commissioner (Appeals).

(2.) NONE appears for the appellant. Heard ld. DR.

(3.) THE relevant facts, in brief, are as follows : -