TaxTMI 
TaxTMI 
2014 (9) TMI 522
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....Appeal has been preferred against the Final Order No. 743 of 2006, dated 11-8-2006 in Appeal No. C/72/2006 by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai [2006 (206) E.L.T. 993 (Tribunal)]. 2. The respondent herein has been engaging in doing the business of scrap materials, in the course of its business, has imported some scrap materials from Malaysia. ....
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....as well as penalty have been reduced. Against the orders referred to supra. Appeal No. C/72/2006 has been filed on the file of the Appellate Tribunal, South Zonal Bench, Chennai. 3. The Appellate Tribunal, South Zonal Bench, Chennai has confirmed the duty based on scrap materials. Against the order referred to supra, the present Civil Miscellaneous Appeal has bean filed at the instance of th....
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....admitted about some usable things and the Appellate Tribunal has erroneously come to the conclusion that the respondent is liable to pay tax only on the basis of scrap materials and therefore, the order passed by the Appellate Tribunal is liable to be interfered with. 6. The learned Counsel appearing for the respondent has contended that only scrap materials are imported and even in the stat....
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....dent. 9. It has been conceded on the part of the appellant that the Commissioner has not noted down the features of the things which are in question. Of course, it is true that one of the partners of the respondent has given a statement, wherein, he has admitted about the existence of some wires, etc. 10. At this juncture, the learned Counsel appearing for the respondent has contended ....