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TMI Blog2008 (11) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... hose and Sankar Prasad Mitra, JJ. [Order]. - The Court : Leave is granted to correct the date of the order. We have heard the learned Advocates for the parties. We have also perused the order passed by the learned Tribunal. This application has been filed for admission of the appeal from an order dated 28-1-2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive materials are not imported into the country along with the scrap materials. It is submitted that the waiver of confiscation of goods and penalty in such cases would encourage the importers to bring all kinds of scrap and that would be a real threat to the country. 2. It appears to us that the learned Tribunal after hearing the parties came to the conclusion as follows : "We are of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be entitled to consequential refunds after adjusting the reduced fines and penalties determined by us and subject, of course, to the provision of unjust enrichment." 3. In view of that, we are of the considered opinion that the learned Tribunal has decided the question in accordance with the provisions of law and we do not find that there is any illegality or irregularity in the order in que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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