COMMISSIONER OF CUSTOMS Vs. SONA CASTING (P) LTD.

JUDGEMENT

(1.) THESE two appeals are directed against the Order in appeal dated 25.2.2005 wherein the Commissioner (Appeals) has allowed the appeals of the respondents in respect of two orders in original which demanded duty, interest, confiscation of goods and imposed redemption fine and personal penalty.

(2.) THE relevant facts that arise for consideration are the appellant imported heavy melting scrap and filed two bills of entry availing the benefit of Notification No. 11/97 -Cus dated 1.3.1997 cleared the goods on the basis of assessed amount of duty. The said notification requires an undertaking to be given by the respondents for consumption/end use of the heavy melting scrap as per the provision of the notification. The respondents filed end use certificate for the consumption of heavy melting scrap in their factory for a quantity of 203.950 MT and 109.055 MT. The department issued a show cause notice demanding duty on the differential quantity of the heavy melting scrap which was not consumed by the respondents in their factory i.e. 6.823 MT and 3.750 MT. The said show cause notice was adjudicated and the adjudicating authority vide order in original confirmed the demand of duty, interest and confiscated the goods and also imposed penalty. On appeal, the Commissioner (Appeals) set aside both orders in original and allowed the appeals of the respondents. Hence these appeals.

(3.) NONE appeared for the respondents, despite notice.