2016 (11) TMI 987

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..... lenging the recovery of duty and imposition of penalty. 3.  Briefly stated the facts of the case are that on the basis of an enquiry initiated by the Customs authorities for non payment of duty on slop/waste Oil of foreign origin , in relation to vessel MT Jag Padma, it revealed that the Assessee-Appellant  had  imported  a total quantity of 1362.600 MT of slop/waste oil  during the period January 2006 to July 2006, in all total in nine vessels, involving customs duty of Rs. 15,69,504.91. Consequently, proceedings were initiated by issuance of demand notice for recovery of the said duty on 29.06.2007, proposal for imposition of penalty and other actions under the Act.  On adjudication, taking into consideratio .....

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..... t of the demand, though referred to the classification of the product 'waste oil', however, had not considered such reports in recording the finding that the waste/slop oil of the Assessee are liable to be classifiable under custom tariff heading 2710 duty on the basis of its contents as well as the chargeable to duty by examining the issue of marketability of product raised by them  referring to the judgment of Hon'ble Supreme Court in the case of CCE Patna Vs Tata Iron & Steel Co. Ltd - 2004 (165) ELT 386 (S.C.),  since all waste products are not subjected to duty even if would fetch some price on its sale. Secondly, the Ld. Adv. Has submitted that even though the Master of Vessel in his letter dt. 05.01.2006 has informed th .....

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..... of foreign origin and accordingly  liable to duty.  Beises, the evidences which have been referred to by the learned Commissioner, in confirming the duty in arriving at the quantity of slop/waste oil   have been disputed by the learned Advocate for the Assessee-appellant, but, the vital issues that  has  been raised by the learned Advocate is about the dutiability of the product vis-a-vis the test report and the judgment Hon'ble Supreme Court in the case of CCE Patna Vs Tata Iron & Steel Co. Ltd  referred to by him before the adjudicating authority.  We find that the learned Commissioner at Para 36 of the impugned order, after analysing the relevant tariff heading, though observed that waste/ slo .....

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