2005 (10) TMI 347

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..... Shri A. Saxena, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The authorities below have confirmed duty demand of Rs. 9,450/- on clearances of goods to M/s. BHEL by including inspection charges in the assessable value of admiralty brass tubes supplied to M/s. BHEL, confiscated waste scrap of copper, confiscated seized goods with option to redeem the same on .....

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..... n the RGI register. Hence, their confiscation is sustainable. Confiscation of waste and scrap is also upheld. Penalty under Section 11AC is also sustained. Penalty under Rule 173Q for contravention of Rules as found by the authorities below is also justified. However, having regard to the totality of facts and circumstances of the case, we reduce the penalty to Rs. 50,000/- (Rupees Fifty thousand .....

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