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2000 (7) TMI 608
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....espondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue has filed the present appeal on the ground that whether in the facts and circumstances of this case the orders of the Commissioner allowing mutilation/melting of the imported goods and not ordering their confiscation and enhancing the value and demanding differential duty and not imposing fine and penalty as proposed in the sh....
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....mported scrap in the melting furnace so that the difficulties faced in enforcing the conditions of the Notification No. 83/80 as it stood then would be obviated. (b) The Supreme Court decision in the case of CC v. Hardik Industrial Corporation (supra) at para 7 records "the point of time at which the respondent made the offer of mutilation is relevant. If, at the very ou....
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.... about the import of a particular amount of goods which were not as per the contract entered into by them for import of scrap, with the foreign supplier. The finding of 'serviceable material' in the scrap consignment was only established by a physical examination of the goods which was conducted subsequent to the assessment. We are aware that the onus on the party to declare the goods is heavy esp....
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....otice and they appeared for the personal hearing. Therefore, we find no infirmity in the order of the Commissioner permitting mutilation of the goods by melting the so called serviceable goods. (e) We also find that the Ld. Counsel has produced the certificate signed by the Asstt. Commissioner of Central Excise, Chennai-V division certifying that melting scrap as detaile....