2006 (7) TMI 442

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....pondent. [Order]. - This appeal is directed against Order-in-Appeal dated 3rd February, 2006 which upheld the Order-in-Original imposing the penalty on the appellants. 2. The relevant facts that arise for consideration are that the appellants herein had purchased Heavy Melting Scrap on High Sea Sale basis from one M/s. Shankar Steels, Meerut. Since the origin of this Heavy Melting Scrap w....

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.... this appeal. 3. Learned Advocate, appearing for the appellants, submits that the appellants had procured the goods on High Sea Sale basis, would in any way may not be aware that there is some explosive material found in the containers. It is also his submission that out of 10 containers, only 2 containers contained explosive materials were found, and that also in miniscule quantity. 4.&ems....