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2019 (4) TMI 491

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..... rectified by the learned counsel is rectified and the application for rectification to that extent is disposed of. When it is undisputed that in the case in hand there is presence of non-fibrous material, the consignment is liable for confiscation - there is no error apparent on the face of the records, in the case in hand upholding the redemption fine and reducing the penalty imposed. The application filed by the appellant/applicant is rejected. - Application No. C/ROM/30013/2018 in Appeal No. C/723/2007 - M/30075/2019 - Dated:- 6-2-2019 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri J.P. Khaitan Shri B. Srinivas, Advocates for the Appellant. Shri V.R. Pavan Kumar, Superintende .....

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..... re was putrefiable material, hence, the redemption fine was imposed and penalty was also imposed and was also guided by the decision of the bench in Chennai in their case ITC Ltd [2016 (336) ELT 365]. He prays for recalling the order and modifying the same by setting aside the redemption fine and the penalty. 3. Learned departmental representative, on the other hand would submit that the order of the Tribunal is correct and there is no dispute as to the fact that non-fibrous material of 2.71% which is equivalent to 6.72 MT was found in the consignment of 247.247 MT. It is his submission that even this quantity is huge and cannot be disposed of as per the norms of APPCB. 4. On careful consideration of the submission made, we find that .....

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..... ottles, cans, tins and some sort of dust and are low grade material. Subsequently, on permission the consignment was cleared but with a condition that there would be segregation in the appellant's factory by APPCB. The said segregation was undertaken as directed and the APPCB by letter dated 03.07.2009 specifically referring to its consignments recorded that segregation was done and after segregation, there was non-fibrous material having weight of 6.72 MT which is approximately 2.71% of the total consignment. In our considered view, in Para 5, there seems to be typographical error which has crept in. The said Para 5 will now read as under: Ld. Counsel takes the bench through the documents annexed to the appeal memorandum and submi .....

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