2000 (4) TMI 432

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..... Shri Ashok Kumar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  In this case, the Adjudicating Authority has confirmed a duty demand of Rs. 3,10,551/- on 89.625 MTs of Brass Scrap classifiable under CET sub-heading 7402.00 manufactured and cleared during the period January 1987 to May 1987 and has imposed a penalty of Rs. 25,000/- on the appellants herein....

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....se, Rajkot reported in [1996 (82) E.L.T. 539] in support of his contention. 3. The learned DR reiterates the findings of the Collector and submits that the process adopted by the appellants has resulted in the emergence of a different chemical commodity and therefore, duty demand is justified, as well as penal action against the appellants. 4. We have heard both the sides and perus....