2000 (4) TMI 432

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndaram, Member (J)]. In this case, the Adjudicating Authority has confirmed a duty demand of Rs. 3,10,551/- on 89.625 MTs of Brass Scrap classifiable under CET sub-heading 7402.00 manufactured and cleared during the period January 1987 to May 1987 and has imposed a penalty of Rs. 25,000/- on the appellants herein. 2. The learned Counsel Shri A.C. Jain states that the appellants purchase Br .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... earned DR reiterates the findings of the Collector and submits that the process adopted by the appellants has resulted in the emergence of a different chemical commodity and therefore, duty demand is justified, as well as penal action against the appellants. 4. We have heard both the sides and perused the order relied upon by the learned Counsel. We agree that the order cited, supra, covers the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X