2015 (10) TMI 2192

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....Adv., Ms. Rashmi Malhotra, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. C. Harishankar, Sr. Adv., Ms. Ashly Cherian, Adv. And Mr. R. Gopalakrishnan,Adv. JUDGMENT The respondent/assessee herein had imported non-ferrous metal scraps/dross, namely brass dross, brass scrap and copper scrap etc. from various suppliers in USA, Singapore, Zurich, Sharjah etc. under various consig....

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....o the assessee. The assessee preferred appeal against the same before the Tribunal which was partially allowed and only a part of the duty demand and penalty was confirmed. Against that order both the Revenue as well as the assessee filed appeals in this Court which resulted in remanding the matter back to the Commissioner for fresh adjudication. Even in the second round the Commissioner confirmed....