TMI Blog2015 (6) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... ees six lakhs has been levied. Without going into any further details, we find that since the goods (post confiscation) have since been sold, it would be in the interest of justice to set aside the penalty of rupees six lakhs while otherwise maintaining the order of the learned technical Member and the learned third Member. This is also in the fitness of things considering that the National Metall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of the receipt of the order. This remand was ordered in view of the technical expert opinion produced by the appellant that the items in question are non-alloy melting scrap and not non-alloy steel re-rollable scrap. The learned Judicial Member further held that on a perusal of three certificates of experts also it was not possible for him to say that the imported item is a re-rollable s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of ₹ 6,00,000/- which is 2.54% of the goods valued at ₹ 2,36,02,104/-, which cannot be considered as excessive warranting reduction, as the adjudicating authority has already taken a lenient view and I confirm the same. I, therefore, do not find any merit in the appeal and the appeal fails and is dismissed. Because of this difference of opinion, points of difference were referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods (post confiscation) have since been sold, it would be in the interest of justice to set aside the penalty of rupees six lakhs while otherwise maintaining the order of the learned technical Member and the learned third Member. This is also in the fitness of things considering that the National Metallurgical Laboratory had differed from the other expert opinions and therefore there were two v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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