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TMI Blog2000 (7) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... : S.S. Sekhon, Member (T)]. - Revenue has filed the present appeal on the ground that whether in the facts and circumstances of this case the orders of the Commissioner allowing mutilation/melting of the imported goods and not ordering their confiscation and enhancing the value and demanding differential duty and not imposing fine and penalty as proposed in the show cause notice was correct in l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s faced in enforcing the conditions of the Notification No. 83/80 as it stood then would be obviated. (b) The Supreme Court decision in the case of CC v. Hardik Industrial Corporation (supra) at para 7 records "the point of time at which the respondent made the offer of mutilation is relevant. If, at the very outset, the respondent had asked for mutilation of the goods, that might have been a dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplier. The finding of 'serviceable material' in the scrap consignment was only established by a physical examination of the goods which was conducted subsequent to the assessment. We are aware that the onus on the party to declare the goods is heavy especially in second check/ examination assessment permissible under the law, where assessments are being made relying upon the declarations effected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods by melting the so called serviceable goods. (e) We also find that the Ld. Counsel has produced the certificate signed by the Asstt. Commissioner of Central Excise, Chennai-V division certifying that melting scrap as detailed therein has been consumed for manufacture of MS ingots and in terms of Notification No. 83/90 dated 20-3-1990 as amended. In this view, we find that the Board's instructi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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