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TMI Blog2008 (9) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal by the Department against the order of the Commissioner (Appeals) No. 33/MPM/Cus/ JPR.I/2005, dated 24-10-2005. 2. There is a request for adjournment on behalf of the respondent. We heard the learned DR for a while and felt that the case could be decided in the absence of Representative of the respondent. 3. The respondent imported 54 Nos. of old and used re-useable locke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso confiscated the goods and imposed redemption fine of Rs. 90,000/- and personal penalty of Rs. 10,000/- on the respondent. 4. The Commissioner (Appeals) has disagreed with the finding of the Adjudicating Authority that the lockers were meant for personal use for safety purposes and has accepted the submission of the respondent that the capital goods were meant for rendering service and as suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot correct as the consignment imported consisted of 54 Nos. of old and used re-useable lockers and can not be considered as meant for personal use. Therefore, we do not find any flaw in the acceptance by the Commissioner (Appeals) that the goods are meant for rendering service as such. 7. As we do not find any valid grounds to interfere with the findings and reasoning of the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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