9911796707
TMI Blog2009 (5) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... -2005. – Import of only shredded scrap permissible under notice ibid - This case is of export of heavy metal scrap to India one day after the cut off date i.e. 19-9-05. We find that public notice has not come in the Gazette of India. But the restriction is imposed in public interest - Therefore, we hold that arrival of the goods after the cut off date is not relevant but any arrival on or after 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per: D.N. Panda, Member (J)]. - We had heard this matter on the earlier occasion that is on 23-3-2009. The dispute between the parties is that heavy metal scrap without being shredded whether can be imported after 19-9-05 i.e. the date of prohibition of unshreded scrap published in Public Notice No. 53/2004-09 dated 19-9-2005. In view of the restriction of shredding impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er from hardship when the goods were also not found to be hazardous. Purpose of notification was not frustrated. 3. Learned DR argues that the goods not being reached before 19-9-2005, the learned Commissioner (Appeals) should not have granted relief to the respondents simply saying that the order of adjudication has not discussed on valuation. When we enquired whether the show cause notice has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ette of India. But the restriction being imposed in public interest, the appellant is governed by the decision of the Apex Court in the case of Priyanka Overseas Pvt. Ltd. v. Union of India reported in 1991 (51) E.L.T. 185 (S.C.). Therefore, we hold that arrival of the goods after the cut off date is not relevant but any arrival on or after 19-5-2009 should comply to the requirement of public inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redemption fine to Rs. 25,000/- only and set aside the penalty imposed on the respondent. Revenue succeeds to this extent only. 7. So far as the Revenue's contention on valuation is concerned, we are unable to find whether any opportunity was given to the appellant to plead on the question of valuation. That was not done from the date of adjudication. Therefore, Commissioner (Appeals) has right ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
