2006 (12) TMI 33

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..... ation No. C/MA(ROM)889/06 in Appeal No. C/58 - Misc. Order No. M/458/2006-WZB/C-IV/(SMC), - Dated:- 1-12-2006 - [Order]. - The present application has been filed by the Revenue for rectification of mistake in the Order No. A/133/IV/SMC/WZB/06, dated 4-1-2006, on the ground that the expert opinion as regards description of the imported goods on the disputed issue as to whether the same were serv .....

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..... as not having jurisdiction to decide the issue. I do not agree with the above submission of the learned D.R. The dispute between the appellant and the revenue was primarily about the nature of the imported goods i.e. whether the same was scrap or serviceable sheets. The consequent rate of duty was dependent upon the finding on the above disputed amount. There was no dispute as regards the rate of .....

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