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TMI Blog2014 (7) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... . They manufacture Copper Anodes in Tuticorin factory using the smelter facility available at Tuticorin factory. Thereafter, they send the Copper Anodes to their factory at Silvassa, where it is purified by the process of electrolysis to make Copper Cathode. During the process of manufacture of Copper Cathode a residue by name 'Anode Slime' is generated. This contains besides Copper, various metals and compounds of metals like Copper Telluride, Selenium, Bismuth Bisulphate, Nickel Sludge and also precious metals like gold and silver in compound form. Extraction of Copper, Copper Telluride and Nickel sludge is done at Silvassa itself. The Anode Slime containing Selenium and compounds of precious metals is returned to Tuticorin factory, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority gave four opportunities for hearing to the appellant but the appellant neither furnished reply nor appeared for personal hearing. Thereafter, the adjudicating authority passed ex parte order which is under challenge in the appeal before us along with a stay petition. After hearing the matter at length and having regard to the fact that the adjudicating authority did not have the opportunity of taking into consideration the various arguments, we have come to the conclusion that the matter has to go back to the adjudicating authority. Therefore, we waived the requirement of pre-deposit and thereafter took up hearing of the appeal itself. While arriving at a decision for waiver of pre-deposit, we have taken note of the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd its products. They also have an argument that the notification exempts "waste and scrap of precious metals or metals clad with precious metals". But the goods in question were compounds of precious metals and hence is classifiable as other waste of Precious Metals Compounds mentioned in heading 71.12 but not mentioned in the exemption notification. So the wording of the notification does not exempt such waste consisting of compounds of precious metal. Therefore, it is argued that though they have been a defaulter in filing reply, they have a very good case on merits and the default in filing reply was only on account of the fact that they were trying to seek clarification from CBEC and it was not in defiance of the adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.5/2006-CE. He further relies on the decision of the Hon.Aapex Court in the case of Union of India Vs Jain Shudh Vanaspati reported in 1996 (86) .L. T.460 = 2002-TIOL-585-SC-CUS, where it has been clarified that provision for demand of duty under section 28 of the Customs Act is independent of Section 129 D of the Customs Act and notices can be issued in exercise of power under section 28 without reviewing adjudication orders. The said decision was in the context of Section 28 of the Customs Act, which is pari materia with Section 11A of the Central Excise Act. 5. He relies on the HSN Explanatory Notes under 7112 particularly under Note (F) explaining scope of the meaning of "Waste and Scrap of Precious Metals". He argues that the express ..... X X X X Extracts X X X X X X X X Extracts X X X X
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