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1. These two appeals are taken up for hearing. Penalty imposed on the appellants is paid. In the impugned orders the adjudicating authority i.e. Commissioner of Customs, Nava Sheva, has imposed a penalty of Rs. 20,000/- in each case and fine of Rs. 2 lakhs on the ground that the imported goods do not come within the parameters fixed under ISRI Code, i.e. Taldork and Taldon. In Appeal C/604/01, the question involved is about the import of goods covered under Taldork which has been defined in the pamphlet issued by Institute of Scrap Recycling Industries, Inc., i.e. Scrap Specification Circular 2001. In the other case, i.e. Appeal C/556/01 the goods involved were also taldork and Taldon. The case of the department is that the goods imported do not come within the parameters fixed under the definition of Taldork and Taldon. During the course of the argument, my attention was drawn to the judgment of the Tribunal in the case of Alex Cables Ltd. and Arfin Enterprises Ltd. v. CC (Appeals C/1060 & 1061/2000, Order No. C-II/759-762/WZB/2001 dated 20.3.2001 whereunder we have upheld the order passed by the lower authority and reduced the penalty.