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2018 (2) TMI 34

Head Note:
Benefit of N/N. 11/97 - Customs authorities were of the view that 2900 MTs declared as heavy melting scrap (HMS) were re-usable for other purposes without reclaiming the metal and therefore, the benefit of Customs N/N. 11/97 applicable to HMS, was not available to the case - Held that: - Though Mr.Pramod Kumar Chopda, learned counsel for the appellant, made submissions, in support of the substantial questions of law, finding of fact, confirmed by a coordinate bench in the case of the respondent, on the same set of facts, is binding on us. Though, being aggrieved over some portion of the common order, the Commissioner of Customs/appellant herein, has filed the instant appeals, final order made in 1140 and 1141 of 2006 dated 30.11.2006, has been confirmed in entirety - appeal dismissed.


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