- (1.) Civil Appeal Nos. 5816-5819 of 2005 : The respondent No. 1 herein had imported a ship in which Bill of Entry was filed. This Bill of Entry specifically declared that the import of ship was for breaking and for no other use. The customs authorities charged additional duty thereupon which was challenged by the respondents. Though learned Single Judge of the High Court dismissed the writ petition, in the intra-court appeal filed by the respondents, the Division Bench decided the issue in favour of the respondents herein. The basis of the judgment of the High Court is that when excise duty is exempted, there is no question of payment of additional duty. For this purpose, the High Court has referred to the Constitution Bench judgment of this Court in ' Hyderabad Industries Limited v. Union of India' [1999 (5) SCC 15 = 1999 (108) E.L.T. 321 (S.C.)].
(2.) In these appeals, the appellants have not controverted the aforesaid plea, viz., no Excise duty is payable and the product manufactured in India is exempted from Excise duty.
(3.) In view thereof, the aforesaid judgment of this Court stands attracted to the facts of this case and we do not find any infirmity in the view taken by the High Court.;