2009 (9) TMI 498

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....me is dismissed as such. We take up the stay petition for the disposal. 2. The stay petition is directed against waiver of pre-deposit of redemption fine and penalty imposed by the adjudicating authority and upheld by the Commissioner (Appeals). After hearing both sides for some time, we are of view that the appeal itself could be disposed off as the issue lies in a narrow compass. Accordingly we waive the condition of pre-deposit of the amounts involved in the matter and take up the appeal for the disposal. 3. The brief facts of the case for consideration are as under:- The appellants had filed a bill of entry for import of 100Kgs of tomato Powder from M/s FPS Group, Mane, France. The Bill of Entry was assessed on second check bas....

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....ure standard under the supervision of the customs officers. Hence, I am not inclined to interfere with the finding of the lower authority ordering re-export of the impugned goods. 8. It is further contended by the appellants that the departmental circulars are not binding on the officers of Central Excise when functioning as quasi judicial authorities and on Commissioner (Appeals). As seen from the facts of the present case, it is obviously not a case where the circulars issued are overriding the statutory mandate. Evidently, in the instant case the circulars in question are in consonance with the statutory provisions and hence the case laws cited by the appellants are irrelevant." Aggrieved by such an order, the appellant has come be....

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...., as laid indicates moisture content should not be more than 5%. At the same time, the Sr. Public Analyst reported that these goods 'are adulterated and misbranded. According to him, there is a violation of Rules 32(c), 33 and 42 (zzz) (17) of PFA Rules, 1955. We agree with the contentions of the learned Counsel that the product being dry powder, moisture, could be removed from the product by the process of heating. 5. We find that in an identical situation, the Tribunal's Mumbai Bench in the case of Swastik Enterprises (supra) had allowed the consignment, Hydrogenated Vegetable Oil' for re-processing. The observation made by the Tribunal in the aforestated case is as under: "9. Accordingly, the impugned order confiscating the consign....