2018 (10) TMI 667

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....Member (Technical) Shri Krishna Kant, Advocate for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Original No. 18/Cus/Comm/GZB/2010 dated 31/08/2010 passed by Commissioner of Customs, Central Excise & Service Tax, Ghaziabad. 2. The brief facts of the case are that the appella....

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....e with Nickel percentage of 41.1%. The mixed lot of scrap consisted of various scrap like Nickel Briquette, Stainless Steel 304 grade and Stainless Steel 430 grade. Therefore, appellant were issued with a show cause notice dated 19.05.2009 making allegations of mis-declaration and therefore, denying the benefit of Notification No.93/2004-Cus and with a proposal to confiscate the imported goods and....

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.... Nickel Oxide and Grinding powder/chips separately in drums to avoid loss during shipment, handling at port and factory and that the drums were not mentioned in Packing List or Commercial Invoice. He further submitted that supplier had sent Nickel Oxide and Grinding powder under bonafide belief that only with the addition of Nickel Oxide and Grinding powder, S.S. Scrap of 304 grade could be possib....

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.....09.2004. 4. Heard the learned A.R. for revenue who has submitted that contentions of the learned counsel for the appellant indicate that the goods found on examination were not the goods which were declared in the Bill of Entry and therefore, there are no reason to interfere with the impugned order. 5. Having considered the rival contentions and on perusal of record, we did not find any gro....