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TMI Blog2018 (3) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... t they had entered into an agreement with the supplier for supply of scrap only, it is found that the redemption fine and penalty imposed is on the higher side and requires to be reduced. Appeal allowed in part. - C/126/2011 - A/43413/2017 - Dated:- 19-12-2017 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Karthikeyan, Advocate - for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty and for imposing penalties. After due process of law, the Original authority rejected the declared description and classification of the goods and ordered confiscation of the same with an option to redeem the goods on payment of a fine of ₹ 7,00,000/- and imposed a penalty of ₹ 3,00,000/-. In appeal, the Commissioner (Appeals) reduced the redemption fine to ₹ 6,00,000/- an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant had placed order only for heavy melting scrap and had no intention to import reusable second hand TMT rods. 3. The Ld. AR, Shri R. Subramaniyam, AC, reiterated the findings in the impugned order. He submitted that on examination it was revealed that the goods were TMT rods of various lengths and thickness. It was clear that the goods were not heavy melting scrap/heavy melting steel s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escription of scraps. We do not find any material evidence to upset this conclusion arrived by the department. The demand of differential duty on our opinion does not require interference. However taking into consideration the facts of the case and pleading of the appellant that they had entered into an agreement with the supplier for supply of scrap only and reliance of Tribunal decision by the L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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