2009 (6) TMI 356

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....t. [Order per: Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri S.K. Mall, learned SDR appearing on behalf of the Revenue and Shri Naresh Thakkar, learned advocate appearing on behalf of the respondent. 2. The dispute in the present appeal is as regards value of 94.758 MT of Phenol imported by....

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.... on 17-12-03 @ USD 640 PMT. Thereafter, a proforma invoice was issued at the same price. The contract entered by the appellant was based on the international price of the commodity, which is manifest in the International Bulletin PLATT. In such circumstances, the charge of the department that the price was not competitive or that there was some abnormal discount given only to the appellant is not ....