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TMI Blog2017 (8) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... yog [2008 (9) TMI 33 - SUPREME COURT] has held that copper and brass are two different identifiable commodities. Therefore, the grounds raised by Revenue are not sustainable - benefit of notification allowed - appeal dismissed - decided against Revenue. - E/CROSS/113/2010, E/89/2010-EX [DB] - A/70726/2017-EX[DB] - Dated:- 10-7-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajeev Ranjan (Joint Commissioner) AR for Appellant Shri K.K. Anand (Advocate) for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.256-CE/MRT-II/2009 dated 30.09.2009 passed by Commissioner of Central Excise (Appeals), Meerut-II. The pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty on the respondent and their Executive Director, Shri I.S. Chadha. On contest the issue was decided through Order-in-Original dated 25.03.2009 wherein the Original Authority confirmed the demand along with interest and imposed equal penalty on respondents. Further the Original Authority imposed personal penalty of ₹ 50,000/- on Shri I.S. Chadha. Aggrieved by the said order respondent preferred appeal before Commissioner (Appeals). The learned Commissioner (Appeals) through impugned Order-in-Appeal dated 30.09.2009 decided the appeal. The learned Commissioner (Appeals) has framed the issue as follows:- The basic issue involved in the present appeals is whether untrimmed sheets/circles of Brass manufactured by the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts or circles of Copper intended for use in the manufacture of utensils or handicrafts were subjected to Nil rate of duty subject to contention that if such goods were not produced or manufactured by the manufacturer who manufactures copper from copper ore or Copper concentrate and that all goods classifiable under Heading 74.09 are subjected to Nil rate of duty except for trimmed or untrimmed sheets or circles of Copper and that said heading also includes Brass sheets and strips. The learned Commissioner (Appeals) further observed that the legal status that emerged was that brass sheets trimmed or untrimmed were exempted from duty under the said Notification No.5/2006 and that Billets, sheets or circles were manufactured from waste and scr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, we find that the Hon ble Supreme Court of India in the above stated case of Commissioner of Central Excise, Jaipur v/s M/s Mewar Bartan Nirman Udyog reported at 2008 (231) ELT 27 (SC) has held that copper and brass are two different identifiable commodities. Therefore, we hold that the grounds raised by Revenue are not sustainable. We therefore, do not find any reason to interfere with the order passed by the learned Commissioner (Appeals). Therefore, we affirmed the impugned Order-in-Appeal No.256-CE/MRT-II/2009 dated 30.09.2009 and reject the appeal filed by Revenue. The cross objection also stands disposed. The respondent shall be entitled for consequential relief as per law. (Dictated and pronounced in Court) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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