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2017 (10) TMI 1197 - CESTAT CHANDIGARHConfiscation of scrap - redemption fine - penalty - Held that: - The appellant have not challenged the fact of presence of prime HR sheets in the scrap. Neither have they felt aggrieved with the classification of the prime quality of sheets adopted by the lower authorities nor the higher valuation of the same. This leads to the inevitable fact that the prime sheets were sought to be imported in the guise of re-rollable scrap and there was mis-declaration, thus making the goods confiscable. As such, the confiscability of the goods in question is required to be upheld. Redemption fine - penalty - Held that: - the appellant have contested the quantum of redemption fine on the ground that there was nothing to suggest that the said prime quality of sheets were sent by the foreign supplier was at their request. Appreciating the fact that no evidence stands placed by the Revenue to show that such presence of sheets was at the appellant's behest, redemption fine reduced to ₹ 35,000/- - Similarly, the penalty of ₹ 15,000/-, in the absence of any evidence to show the direct involvement of the appellant, is reduced to ₹ 7,500/- Appeal allowed in part.
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