TaxTMI 
TaxTMI 
2002 (5) TMI 671
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.... [Order per : S.L. Peeran, Member (J) (Oral)]. - This is a Revenue appeal against Order-in-Appeal No. 250/97, dated 15-10-97 by which he has set aside the order-in-original seeking short levy of Rs. 1,51,539/- for the clearance made during the period June - July, 95 and imposing penalty of Rs. 5,000/- under Rule 173Q. The findings recorded by Commissioner (Appeals) in Paras 2 and 3 are ext....
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.... of waste has been accounted for by the Assistant Commissioner himself. In the circumstances, there can be two prices for the two types of waste and scarp generated from their factory which were priced at Rs. 6,000/- and Rs. 9,200/- per MT respectively. Therefore two prices are possible as there are two different types of goods, one re-rollable and the other for re-melting. In this view of the mat....
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.... Heard ld. SDR, Shri G.S. Menon for the appellant and Shri R. Parthasarathy, Consultant for the respondents. 4. Ld. SDR contended that both the items being scrap therefore the value cannot differ. The Bench on pointing out to him from the invoices that the description of both the items are different and also that one which is valued at less is meant for melting and one which is valued h....
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....ds that the Revenue has not produced any evidence to substantiate their charge and to discharge their burden of classification. 6. On a careful consideration of the submissions we notice from both the orders that the fact that the items are different and they are described differently in the invoices is not contested in the grounds of appeal. The grounds of appeal does not say anything on th....