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2016 (11) TMI 1271 - CESTAT CHANDIGARH

2016 (11) TMI 1271 - CESTAT CHANDIGARH - TMI - Detention of consignment - re-rollable scrap - the weight of the consignment was shown as 96.750 MTs of heavy melting scrap whereas it was found as 106.200 MTs - Held that: - on examination part of the consignment was found re-rollable scrap but the appellant has placed an order for supply of Heavy Melting Scrap and the certificate of origin also certifies the same. The appellant has actual used the said goods as Heavy Melt Scrap. Without any contra .....

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they can be released on payment of redemption fine and penalty. Further, I find that the redemption fine & penalty imposed on the appellant highly excessive and the goods cannot be held liable for confiscation on the change of mis declaration of description, I reduce the redemption fine to ₹ 40,000/- and penalty to ₹ 15,000/- appeal allowed - decided partly in favor of assessee. - C/68/2016-CU(SM) - Final Order No. 61468/2016 - Dated:- 30-9-2016 - Mr. Ashok Jindal, Member (Judicial) .....

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0 MTs. On these grounds, the consignment was detained and its sought to be adjudicated by the adjudicating authority. The appellant paid the duty on the enhanced value and on actual weight of the goods. The adjudicated authority also held that goods are liable to confiscation and allow to redeem the goods on payment of redemption fine of ₹ 4,00,000/- and penalty of ₹ 2,25,000/- respectively. The said order was challenged by the appellant before the Ld. Commissioner (A) who uphold the .....

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