TMI Blog2008 (11) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. – absolute confiscation upheld – penalty set aside. - C/727/2005 - A/2400/2008-WZB/AHD - Dated:- 12-11-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri P.V. Sheth, Advocate, for the Appellant. Ms. M.I.J. Micheal, JCDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - As per facts on record, the appellants imported 25.480 MTs of Brass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the absolute confiscation of empty cartridges but set aside the confiscation of balance brass scrap. Penalty was reduced to Rs. 75,000/-. Hence, the present appeal. 3. The challenge in the present appeal is only to penalty of Rs. 75,000/-. The contentions raised before Commissioner (Appeals) stand reiterated before us. It is contended that there was no deliberate attempt on the part of the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (203) E.L.T. 57 (Tri.-Del.). 5. After carefully considering submissions made by both sides, we find that used war material already stand fully confiscated by Revenue, which fact itself is sufficient for penalizing the importer. Inasmuch as there is nothing on record to show that the importer was aware of presence of such material, the benefit is required to be extended to them. This is what ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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