2008 (11) TMI 183

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..... , we find no justifiable ground to take a view different than one taken in the case of M/s. Rajhans Metals Ltd. – absolute confiscation upheld – penalty set aside.
Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri P.V. Sheth, Advocate, for the Appellant. Ms. M.I.J. Micheal, JCDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].- As per facts on record, the a .....

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..... r (Appeals) vide which he has upheld the absolute confiscation of empty cartridges but set aside the confiscation of balance brass scrap. Penalty was reduced to Rs. 75,000/-. Hence, the present appeal. 3. The challenge in the present appeal is only to penalty of Rs. 75,000/-. The contentions raised before Commissioner (Appeals) stand reiterated before us. It is contended that there was no deliber .....

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..... Steel P. Ltd. - 2006 (203) E.L.T. 57 (Tri.-Del.). 5. After carefully considering submissions made by both sides, we find that used war material already stand fully confiscated by Revenue, which fact itself is sufficient for penalizing the importer. Inasmuch as there is nothing on record to show that the importer was aware of presence of such material, the benefit is required to be extended to th .....

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