2005 (1) TMI 180

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..... ntity of 2262 Metric Tons of "Melting Scrap of Carbon Steel Shredded Scrap" and the same was released by the Mumbai Customs authority by furnishing a bond that the appellant will use it at his factory to melt the same. The factory at Ratlam Madhya Pradesh is about 500 kilo meters away. They obtained a consumption certificate and submitted the same. However the lower authorities found that the cert .....

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..... Melting scrap of carbon steel Shredded Scrap conforming to ISIS Code No. 210/211 6. Quantity as per E/L : 2625.000 M.T. 7. Quantity consumed in Electric Arc Furnace. : 2617.060 M.T. It is certified that your unit have consumed 2617.060 M.T of Shredded Scrap in your Electric Arc Furnace Unit against allotment of 2625.000 M.T. imported in above vessel and 7.940 M.T. is short received .....

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..... n transported in about 250 trucks and the road to Ratlamp from Bombay. Such normal transport less cannot be ignored. There is no finding that the loss is a abnormal. b. This fact that trucks are not weighted when are brought at dock and a difference of 0.5% can be condonable, for each such individual is being ignored by the lower authority. c. The Ld DR relied upon the decision of the Supreme Co .....

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..... 34/86 alleging that the manufacturer had wrongly availed nil rate of duty on certain quantities of Sorbitol solution which were sold for non-pharma use/concerns knowing fully well that the commodities would not be normally not used as drugs or medicines by the customers and duty payments were required to be made. In the present case, there is no material available of the missing scrap being used f .....

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..... ible to benefit of exemption. Keeping in mind the nature of the goods in this case, in view of our findings there is no case for determining duty. No duty quantification in fact has been arrived at by the lower authority. We find that the order are based in not quantifying the duty. 3. In view of our finding we would set aside the orders and allow this appeal.
Case laws, Decisions, Judgements .....

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