2008 (9) TMI 634

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.... Shri Harpreet Singh, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal by the Department against the order of the Commissioner (Appeal No. 1 (MPM)CUS/ JPR.I/2006, dated 12-1-2006. 2. Heard both sides. 3. The relevant facts of the case are as follows :- (a)     The respondent imported a consignment weighin....

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....n fine and penalty. (d)    The Commissioner (Appeals) held that the goods cannot be considered other than heavy melting scrap based on the report of the jurisdictional Central Excise Authorities that the said quantity of nails and screws was also melted in the furnace; he also relied on the Inspection certificate. 4. The learned DR submits that the respondent has clearly ....

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....onal Superintendent; therefore, he seeks upholding the order of the Commissioner (Appeals). 6. We have carefully considered the submission from both the sides. At the time of adjudication, it is noticed that the appellants have agreed to pay duty on screws and nails under a different tariff heading but claimed exemption under Notification No. 21/2002 as scrap. The Commissioner (Appeals) af....