TMI Blog2014 (9) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... nothing but scrap materials. - Decided against the revenue. - C.M.A. (MD) No. 288 of 2007 - - - Dated:- 8-11-2013 - A. Selvam and V.S. Ravi, JJ. Shri B. Vijay Karthikeyan, for the Appellant. Shri S. Renganathan, for the Respondent. JUDGMENT This Civil Miscellaneous 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. But the Additional Director General, DRI, Chennai has given a sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to import things involved in the present proceedings by way of branding the same as scrap materials, but, actually usable things are found place. Under the said circumstances, the same have been seized and thereafter, a Commissioner has been appointed to note down the things in question and accordingly, he filed his report and further one of the partners of the respondent has given a statement, wherein, it has been clearly 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant cannot be accepted. 11. Even in the statement alleged to have been given by one of the partners of the respondent, complete description as well as length and breadth of the things which are in question have not been mentioned. In fact, in the statement alleged to have been given by one of the partners of the respondent, only small quantity as well as length of wires have been mentioned. Under the said circumstances, the Court can come to a conclusion that the things which are in question cannot be couched as usable things. 12. The Appellate Tribunal, after considering the available materials on record, has rightly found that the things in question are nothing but scrap materials. Under the said circumstances, the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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