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TMI Blog2020 (3) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... Shredded Scrap falls under the same tariff description as well as same Customs Tariff Heading. The rate of duty is same. Moreover, the differential duty on enhancement value is CVD which is available to the appellant as Cenvat credit. When this is undisputed fact, we find that there is no malafide intention on the part of the appellant. However, it is admitted fact that description i.e. Heavy Melting Scrap was wrongly declared as against the actual material of Shredded Scrap. Considering the overall facts and circumstances of the case and as no malafide intention exists, we are of the view that redemption fine and penalty is too harsh which needs reduction. Accordingly, we reduce the redemption fine from 3,00,000/- in each case to 1,00,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant filed appeal before the Commissioner (Appeals) who reduced the penalty equivalent to duty upheld. However, the demand of differential duty and redemption fine imposed in all the three cases were upheld. The details of differential duty, redemption fine and reduced penalty has been detailed in the table below:- Sr. No Appeal No. Order-In-Original No. Amount confirmed as per OIA. Penalty equivalent to duty amount 1 C/59/2011 MP&SEZ.MUNDRA/ JC/K.S./ 1869/ GR.IV/ 09-10 Dated 11.09.2009 Diff. duty - ₹ 40,556/- R. Fine - ₹ 3,00,000/- Penalty - ₹ 40,556/- 2 C/60/2011 MP&SEZ.MUNDRA/ JC/K.S./ 1870/ GR.IV/ 09-10 Dated 11.09.2009 Diff. duty - ₹ 40544/- R. Fine - ₹ 3,00,000/- Pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g under CTH 72044900. The rate of duty for both the products is also the same. The exemption Notification No. 21/2002-Cus is applicable for both the products and effective rate of duty is same. They further submitted that description of the goods were declared as per description available on the invoices, therefore, it cannot be said that there is mis-declaration. The appellant relied upon the following judgments:- (a) Lloyds Steel Industries Limited vs. CC, Kandla - 2007 (207) ELT 431 (Tri. Mum.) (b) Steel Re-rolling Mills Limited vs. CC, Kochi - 2004 (175) ELT 580 (Tri. Bang.) (c) CCE, Kanpur vs. Rimjhim Ispat Limited - 2005 (183) ELT 283 (Tri. Del.) (d) Alstom Transport Limited vs. CC, Chennai - 2007 (220) ELT 312 (Tri. Chenn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tative and perused the record. We find that the appellant has nowhere disputed about the mis-declaration of description of goods and enhancement of value of the imported goods. All along the submission of the appellant is that there is no malafide intention in mis-declaring the description of the goods. We find force in the submission of the appellant that both the descriptions i.e. Heavy Melting Scrap or Shredded Scrap falls under the same tariff description as well as same Customs Tariff Heading. The rate of duty is same. Moreover, the differential duty on enhancement value is CVD which is available to the appellant as Cenvat credit. When this is undisputed fact, we find that there is no malafide intention on the part of the appellant. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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