2013 (11) TMI 597

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..... es are in controversy on the point of composition of goods imported. While appellants contention is that the goods imported were not hazardous but can be used for rubber industry, Revenue denied the same on the ground that the goods does not meet the requirement of petroleum based processed oil for rubber industry as per IS:15078:201 in respect t of Kinematic Viscosity at 100 C and density at 50 .....

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..... that was reduced to Rs. 6 lakhs by the first appellate authority. Similarly, in appeal of M/s. Happy International penalty under Section 112 was 10 lakhs in adjudication but that was also reduced to Rs. 4 lakhs by first appellate authority. We do not understand why Revenue is not in appeal when result of technical report were well appreciated at appellate level. 6. Making an overall assessment of .....

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