ORDER :

CIVIL APPEAL NO. 5720 OF 2008

The challenge in the appeal is against the Order dated 04.04.2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore (hereinafter referred to as the 'Tribunal') disposing of nine appeals filed by the respondents herein viz., Appeal Nos. C/281/02, C/282/02, C/283/02, C/275/04, C/273/04, C/274/04, C/493/04, C/494/04 and C/495/04. Appeal Nos. C/275/04, C/273/04, C/274/04, C/493/04, C/494/04 and C/495/04 have been allowed on the ground that the impugned show cause notice issued under Section 28 of the Customs Act (hereinafter referred to as 'Act') was time barred and no case for invocation of extended period of limitation provided by Section 28 of the Act was made out. The remaining three appeals i.e., Appeal Nos. C/281/02, C/282/02 and C/283/02 have been allowed on merits interfering with the order dated 21.08.2002 passed by the Adjudicating Authority viz., Commissioner of Customs, Hyderabad, holding the imported goods to be hazardous waste and not copper concentrate and, therefore, liable for confiscation, destruction and for imposition of penalty.

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