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TMI Blog2011 (8) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... y reason as to why zinc dross in question cannot be considered to be of seal grade. Secondly, it does not give further opinion has to under which category or grade the sample would fall - Decided in favor of the assessee - C/388/2007 - C/349/2011(PB) - Dated:- 2-8-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : None, for the Appellant. Shri S.R. Meena, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. On matter being called, none appeared on behalf of the appellant in spite of notice of hearing having been sent to then well in advance. We have accordingly heard the learned SDR and gone through the impugned order. 2. As per facts on record, the appellant who is engaged in the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of zinc dross under the grade seal will not have any effect. 4. The appellant s submissions were accepted by the Assistant Commissioner who finalized the provisional assessment in favour of the appellants. However, on appeal by the Revenue the said order was set aside by the Commissioner (Appeals) on the ground that considering the value of the goods, it was the Additional Commissioner who was the proper officer. Accordingly, the matter was remanded. 5. In the remand proceedings, the Additional Commissioner upheld the ITC violation the and confiscated the goods for redemption of 1.50 lakhs. He also imposed penalty of Rs. 15,000/-. The said order of the Additional Commissioner stands upheld by the Commissioner (Appeals). Hence the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iner report, zinc dross has more than 92% of zinc content. That is the only criteria to be seen for the purpose of the items being covered under the restricted category. In as much, the zinc contents were admittedly more than 92%, we find no reason to hold that the goods would be under the restricted item. Similarly we do not find any justifiable reason for upholding the charges of mis-declaration of the goods on account of grade of the same. First of all the chemical examiner s report does not give any reason as to why zinc dross in question cannot be considered to be of seal grade. Secondly, it does not give further opinion has to under which category or grade the sample would fall. We note that the appellant request for retest does not g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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