1998 (5) TMI 197

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..... the Respondent. [Order per : P.C. Jain, Member (T)]. - Briefly stated the facts of the case are as follows. The appellants herein are a purchase duty paid ship breaking scrap falling under Heading 72.15 on waste and scrap of iron and steel falling under Tariff Heading 72.03. They had been bringing duty paid scrap arisen from the breaking of ships or otherwise even under the old tariff as it ex .....

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..... 3 are not covered under the said notification. In this case, the M/s. Zakaria Steel Rolling Mills have also not filed any declaration or classification list or price list. Therefore, it is clear case of suppression of facts with an intent to evade payment of Central Excise Duty" 2. From the above, it appears that the adjudicating authority has denied the benefit of the said notification only .....

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..... l falling under sub-heading 72.03, ld. advocate submits that although it is not mentioned in the inputs column of the table to the said notification, the appellants should be entitled to the benefit of Modvat credit of duty paid on such waste and scrap inasmuch as it is not denied that this is duty paid and sub-heading of Chapter 72 is covered under Notification No. 177/86-C.E. 5. On the que .....

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..... es. We observe that merely because the Tariff Heading 72.15 is not mentioned in the inputs column of Notification 208/83, the benefit of said notification cannot be denied to the appellants as held by the Tribunal in the aforesaid two judgments relied upon by the ld. Advocate so long as the description of the goods mentioned in the inputs column of the said notification tallied with the inputs act .....

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..... evidence and facts available on record. 8. In view of the foregoing, we allow the appeal partly as aforesaid and part of the matter is remanded to the adjudicating authority. In view of the facts and circumstances of the case as mentioned above, there is no warrant for imposing any penalty or for confiscating the seized goods. Accordingly we set aside the confiscation as well as a penalty. A .....

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