https://www.taxtmi.com/caselaws?id=34231 The Tribunal allowed the appeal, remanding the case for re-examination of export obligations and Modvat credit availment, and directing consideration of duty payment on Heavy Melting Scrap (HMS) under Notification No. 83/90-Cus. The Commissioner's order for confiscation, duty recovery, and penalties was upheld, with a fine imposed on the appellant. The issue of Countervailing Duty (CVD) under Notification No. 44/93-C.E. was to be reconsidered, and the Tribunal differentiated the case from a Supreme Court decision, emphasizing the inapplicability of benefits under Notification No. 203/92 due to goods not falling under the DEEC licence. en-us Mon, 24 Nov 2008 00:00:00 +0530 Wed, 29 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34231 The Tribunal allowed the appeal, remanding the case for re-examination of export obligations and Modvat credit availment, and directing consideration of duty payment on Heavy Melting Scrap (HMS) under Notification No. 83/90-Cus. The Commissioner's order for confiscation, duty recovery, and penalties was upheld, with a fine imposed on the appellant. The issue of Countervailing Duty (CVD) under Notification No. 44/93-C.E. was to be reconsidered, and the Tribunal differentiated the case from a Supreme Court decision, emphasizing the inapplicability of benefits under Notification No. 203/92 due to goods not falling under the DEEC licence. Case-Laws Customs Mon, 24 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34231