2013 (10) TMI 628

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....r: P.K. Das; The Revenue has filed this application for stay of operation of the impugned order passed by the Commissioner (Appeals). The respondents imported 518.38 MTs of Heavy Melting Scrap (HMS). On examination, it was found to be secondary steel pipes of various lengths. The original authority confiscated the goods and imposed redemption fine along with penalties. The Commissioner (Appeals....

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....its that this issue has already been decided by the Tribunal in the following cases:- a) V.H. Safiqur Rehman Vs. CC, Bangalore 2001 (138) ELT 240 (Tri.- Chen.) b) Dewan Steel Industries Vs. CC, Amritsar 2008 (226) ELT 722 (Tri. - Del.) c) Vardhaman Tradelink Pvt. Ltd. 2009 (236) ELT 72 (Tri. - Ahmd.) He also submits that unless the goods are released their production will suffer. 4.....