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TMI Blog2017 (9) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... om Shri Jeevan Jain as regards his role, in this case, his culpability is speaking out for itself”. This finding is more in the nature of mere statement, which is without sufficient evidence to sustain the same - penalty set aside - appeal allowed - decided in favor of appellant. - C/51612/2016-SM - A/55906/2017/-SM[BR] - Dated:- 14-8-2017 - Mr. Ashok K. Arya, Member (Technical) Shri Sau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attracted the provisions of Hazardous Waste (Management Handling and Transboundary Movement) Rules, 2008. Revenue stated that these items are specified in part A of the Schedule III of Hazardous Waste Rules and are in restricted category for import, requiring Prior Informed consent as well as permission from Ministry of Environment and Forest and DGFT licence. (iii) The Revenue says that con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Act, 1962. (v) The show cause notice (SCN) was adjudicated by order in original dated 2.12.2014, which ordered inter alia for absolute confiscation of the goods and imposing penalty of ₹ 1 lakh on Shri Jeevan Jain, who is the appellant in the present case. (vi) The appellant went in appeal before Commissioner (Appeals), who vide Order-in-Appeal No.218 220/2016 dated 2.3.2016 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppear even during the adjudication proceedings held before the original authority. 5. After having carefully considered the facts of the case and submissions of both the sides, it appears that the Revenue has failed to discharge its responsibility to prove charge of illegal import against the appellant. There is no clear cut finding that the appellant, Shri Jeevan Jain imported these goods cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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