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2016 (10) TMI 509 - CESTAT NEW DELHI

2016 (10) TMI 509 - CESTAT NEW DELHI - TMI - Demand of custom duty along with interest and penalty - 100% EOU - import of Copper Cable Scrap - export of Recycled Mixed Copper Scrap - whether the process undertaken by the appellant can be termed as recycled scrap so as to avoid levy of duty, interest and penalty? - Held that: - CBEC vide Circular No.314/30/97-CX, dated 06.05.1997 in the context of manufacture in Notification No.1/95-CE in respect of galvanisation of black MS pipes by 100% EOUs cl .....

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ecycled scrap - demand of duty, interest and penalty not justified - appeal allowed - decided in favor of appellant. - Appeal No. E/1951/2007-EX [ DB ] - Final Order No. 52992/2016 - Dated:- 8-4-2016 - Mr. S.K. Mohanty, Member (Judicial) And Mr. R.K. Singh, Member (Technical) Mr. Amit Jain, Advocate Mr. Vipul Agarwal, Advocate For Appellant Mr. RK Mishra, DR For Respondent ORDER Per Mr. S.K. Mohanty Brief facts of the case leading to this appeal are that the appellant is a 100% E.O.U. In the ins .....

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oms duty of ₹ 10,70,627/- along with interest and imposed penalty of ₹ 2 lakhs. By the impugned order, the Commissioner (Appeals) dismissed the appeal filed by the appellant. Hence, the present appeal before the Tribunal. 2. Heard both sides and perused the records. 3. We find that the appellant in their reply to Show Cause Notice dated 12.06.2006 had elaborately stated the process of manufacturing. It is stated that the copper cable scrap were subjected to the process of shearing an .....

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