2012 (3) TMI 414

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..... Excise, for the Appellant. None, for the Respondent. ORDER The Revenue is aggrieved by an order dated 19-4-2011 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in Appeal No. Customs/234/2007 and Customs/CO/128/2008. 2. The assessee had imported Copper Clad Laminates (CCL) on 14 occasions during 1998-2000 at Hyderabad. 3. The Revenue iss .....

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..... cause notice and the Commissioner of Customs and Central Excise, Hyderabad II, Hyderabad who was the adjudicating authority passed an order in original on 17-1-2006 holding that the goods in respect of the 10 consignments were not of prime quality. Accordingly, the proceedings were dropped. 7. Feeling aggrieved, the Revenue preferred an appeal to the Tribunal which rejected the appeal by th .....

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..... s were of prime quality and not seconds/rejects. We may also note that in the connected case an expert opinion was sought from M/s. Bakelite Hylam Limited which, indicated that on a visual inspection, the goods were sub-standard and that they were not of prime quality. 11. Accordingly, we dismiss this Central Excise Appeal with costs of ₹ 5,000/- (Rupees five thousand only) to be paid .....

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