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TMI Blog2019 (5) TMI 1587X X X X Extracts X X X X X X X X Extracts X X X X ..... ons. The Explanatory Notes available to HSN reproduced above also shows that the distinction is largely based on the nature of processes carried out on the ores. It is fact that the goods were described as ore by foreign supplier and the appellant have simply followed the said description. Moreover, the entire duty demand was available as cenvat credit to the appellant themselves. In these circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0807/2019 - Dated:- 6-5-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) Shri. S.R. Dixit, Advocate for the Appellant Shri. A. Mishra, Authorized Representative for the Respondent ORDER PER: RAJU This appeal has been filed by M/s Panasonic Energy India Co Ltd, Sh. Shri Sunil S S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.1. He argued that HSN relies on the processes carried out on Ores to determine if the Ores have become Concentrates or otherwise. He argued that in their case, they had imported the product which was described as Ore and they had declared the same in their imported document as Ore . He pointed out that they had no mechanism to find out the nature of processes carried out at the suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was also Revenue neutral as they were entitled to Cenvat Credit as the entire CVD paid. 3. Ld. AR relies on the impugned order. 4. We have gone through rival submission, we find that the distinction between ore and concentrate has been discussed in the numerous decisions. The Explanatory Notes available to HSN reproduced above also shows that the distinction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 114(A). The penalty on Sh. Sunil S. Shah and S.K. Khurana is set aside under Section 112(a). The appellant have also undertaken not to seek refund of duty already paid as they have already claimed the cenvat credit of the same. 5. In view of above, the appeal of M/s Panasonic Energy India Co. Ltd is partly allowed. The appeal of Sh. Sunil S. Shah Sh. S.K. Khurana is allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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