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TMI Blog2020 (1) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... trate amounts to manufacture; therefore the benefit available for ores cannot be extended to the concentrates - Benefit of N/N. 4/2006 dated 1.3.2006 - HELD THAT:- Vide the statements dated 4.10.2011 and 5.11.2012 Shri Ramesh Shah has expressed his opinion that ores and concentrates fall under the same heading; further he had accepted that exemption from CVD was wrongly claimed on account of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amble, AC., Authorized Representative for the Appellant Shri. H.K. Hirani, Customs Consultant for the Respondent ORDER Per: P. Anjani Kumar This appeal is directed against the impugned order No. 121/2016-17/CC/NS-I/JNCH dated 31.01.2017 passed by the Commissioner of Customs, JNCH, Nhava Sheva. 2. The appellant Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the impugned goods fell under tariff item 2613 of CETE and the benefit of Notification No.4/2006 is not admissible. 4. The present appeal is filed against imposition of penalty of ₹ 1,00,000/- on the appellant. Learned counsel for the appellant submits that the allegations that the appellant is actively and consciously involved himself in evading customs duty by resorting to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides and perused the records of the case. We find that learned Commissioner have given a categorical observation that Shri. Ramesh Shah, Director of M/s. Sakar Ferroy Alloys Pvt.Ltd. has concerned himself in the import of impugned goods by mis-declaring the same as Molybdenum with an intent to wrongly avail the benefit under Notification No.4/2006; due to the mis declaration goods are liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf from mis declaration made by M/s. Sakar Industries Pvt.Ltd. We found that mis declaration by M/s. Sakar Industries Pvt. Ltd was upheld by this Bench vide find order cited above. 7. In view of the above we find that there is no need to interfere with the impugned order. Accordingly the appeal is dismissed. (Pronounced in open court on 11.12.2019) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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