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2015 (6) TMI 860 - SC - CustomsLevy of penalty and redemption fine - Classification of goods - Non-alloy melting scrap or Non-alloy steel re-rollable scrap - Held that:- We find that this is an old appeal of 2003 and the appellant before us is a small scale industry on whom penalty of rupees six lakhs has been levied. Without going into any further details, we find that since the goods (post confiscation) have since been sold, it would be in the interest of justice to set aside the penalty of rupees six lakhs while otherwise maintaining the order of the learned technical Member and the learned third Member. This is also in the fitness of things considering that the National Metallurgical Laboratory had differed from the other expert opinions and therefore there were two views possible. - redemption find confirmed - penalty waived - Decided partly in favour of assessee.
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