9911796707
TMI Blog2013 (10) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... ,00,000/- At Appropriate rate C/S/11513/13 8,85,26,291/- 2,20,00,000/- At Appropriate Rate 2. The above said amounts have been confirmed by the adjudicating authority on the ground that the appellants herein had imported iron ore pellets and claimed exemption from payment of duty under Notification No. 4/2006-CE dated 01.03.2006 (as mentioned at Sr. No.4). The Adjudicating Authority has come to the conclusion that iron ore pellets are produced by pellet plant out of iron ore concentrates and hence the benefit as claimed by the appellants are not available. After following due process of law the adjudicating authority held against the appellants. 3. Ld. counsel appearing on behalf of the appellants would talks us through the notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise duty if they are manufactured in India. He would submit that benefit of notification 4/2006-CE will not be available to the appellant. Since the appellant has mis-declared the goods, the extended period is correctly invoked by adjudicating authority for confirmation of the demand of the duty. It is his submission that confirmation of demand by the adjudicating authority is correct. 5. We have considered the submission made at length by both sides and perused the record. 6. The entire issue in this case is whether the appellant is eligible for the benefit of exemption on the goods imported by them. It undisputed that the appellant had imported iron ore pellets and declaring the same as per the documents annexed along with the consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally used in the metallurgical industry for the extraction of mercury or the metals of heading 2844 or of the metals of section XIV or XV of the Central Excise Tariff Act 1985. Undisputedly iron ore pellets which are imported by the appellant are used in the metallurgical industry for the extraction of iron which falls under section XVI of the Central Excise Tariff Act-1985. In our considered view the appellant has made out a prima facie case for the waiver of pre-deposit of the amount involved on the ground that the benefit of notification No. 4/2006-CE extendable to them. 7. Accordingly, application for waiver of pre-deposit of balance amount involved in this case are allowed and recovery thereof stayed till the disposal of appeals. (Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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