2003 (1) TMI 623

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....Hitesh Shah, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The departmental representative seeks adjournment to produce the case records of the department that the Bench had asked for on the last occasion. However we find that these records are not necessary for disposal of the appeal and therefore, after having passed over the matter and thereafter hearing both sides, ....

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....am. This order having been confirmed by the Commissioner (Appeals), the matter is before us. 3. The representative of the appellant contends that since the price was negotiated price having regard to the large quantity that the appellant purchased it, is to be accepted. The departmental representative points out that there is no reason why the higher price at which Lupin Chemicals imported....

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....on value has to be accepted. There was therefore no justification for increasing the value of goods beyond US $ 73 per kg. CIF and the amount of duty collected in excess of the amount has to be refunded. 6. The question that now arises whether the refund to be given to the appellant or credited to the Consumer Welfare Fund. The appellant relies upon a certificate dated 16-2-1996 issued by ....