2004 (1) TMI 480

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Shri Vimlesh Kumar, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. Heard both sides. The appellants imported a consignment of used lubricating oil valued at Rs. 3,81,600/- CIF by country craft from Doha and sought clearances under Open General Licence. However, the adjudicating authority held that import of the impugned goods cannot be allowed under OGL as import .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... een issued. He states that used oil and waste oil have been separately defined under the said Rules. On the other hand, the learned J.D.R. refers to Tribunal s earlier decision in the case of Oil Processors Pvt. Ltd. v. CCE, Mumbai - 1996 (87) E.L.T. 731 (Tribunal) whereunder it has been held that used oil falls within category 10 of Schedule to Hazardous Waste (Management and Handling) Rule .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... valued at Rs. 1,56,000/- and the fine was reduced to Rs. 30,000/- for a consignment valued at Rs. 77,083/-. The penalties were left untouched at Rs. 7,500/- and Rs. 5,000/- respectively. Keeping in view the earlier decision of the Tribunal in a similar case, we are of the view that some reduction in fine and penalty imposed in the present case is also called for. Accordingly, we reduce the redem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X