2018 (8) TMI 833

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..... . The invoice of the supplier described the goods to be heavy melting scrap. Appellant have also taken a stand that the said scrap was purchased by them for actual use in their furnace and the entire consignment cleared by them has been subsequently captively used in the furnace as scrap - In the absence of any dispute to all the facts, no charge of mis-declaration can be upheld against the appell .....

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..... roceedings were initiated against them resulting in passing of an order by the Original Adjudicating Authority confirming the demand to the tune of ₹ 27,646/-, confiscating the material with an option to redeem the same on redemption fine of ₹ 80,000/-. In addition penalty of ₹ 40,000/- was imposed upon the appellant. On appeal the said order was upheld by Commissioner (Appeals), .....

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..... All.) has taken note of the fact that old and used items in the consignment of scrap cannot be held classifiable as primary goods. To the same effect is another decision of the Tribunal in the case of Commissioner of Customs, Tuticorin vs. Harihar Alloy Castings Ltd. reported at 2012 (275) ELT 102 (Tri. Chennai). We find no merit in the Revenue s stands and accordingly set aside the impugned order .....

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