1994 (9) TMI 211

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....pondent. [Order]. - This appeal under Section 129D of the Customs Act, 1962 by the Collector of Customs, Bombay is against the order of Member (Legal & Judicial), Central Board of Excise and Customs, New Delhi (No. 5-R, dated 13-1-1988). 2. The facts of this case are that M/s. Sathe Biscuits and Chocolates Company Ltd., Pune had imported a consignment stated to be Mild Steel defectiv....

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....t it was not denied that the goods had been used in the manufacture of cans for packing the goods, which the respondent exported. Wrong goods had been erroneously supplied. Taking all these facts into account, Collector had imposed a low fine. Further, the department had not produced any evidence to show that the MOP is of 100%. 4.  The Department's appeal proceeds on the presumption that ....