2011 (3) TMI 634

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..... -rollable scrap are recognized as two different categories of scrap and no objection was raised to the examination and finding that part of the consignment confirmed to the definition of re-rollable scrap - Appeal is rejected - C/352/2003 - 371/2011 - Dated:- 1-3-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri K. Balasubramanian, Advocate, for the Appel .....

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..... of Rs. 3 lakhs and penalty of Rs. 50,000/- was also imposed; hence this appeal. 2. We have heard both sides. No objection was raised by the importers at the time of examination, nor were they able to establish part of what was declared as heavy melting scrap and was not re-rollable scrap as found by the Department. The learned counsel for the importer relies upon the decision of the Tribunal in .....

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