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CESTAT reduces Redemption Fine and Penalty as classification was not conclusive
Case Law Details
- Case Name
- Shree Keshariyaji Metal Impex Vs C.C.-Kandla (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Shree Keshariyaji Metal Impex Vs C.C. (CESTAT Ahmedabad)
CESTAT find that as regard the classification of goods that whether the same is Aluminium Scrap or Aluminium Sheet, the assessment was made on the basis of the department’s claim and the appellant have paid the duty. The said assessment was not challenged by the appellant therefore at this stage, the classification cannot be conclusively decided. However, for the purpose of redemption fine and penalty, a prima facie view has to be taken on the nature of goods. On going through the records, we find that the adjudicating authority in th...
