2004 (7) TMI 590

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....eyulu, Member (J)]. -  This is an application for granting stay of the appellant of the Order-in-Appeal No. 376/2003 (137-AHD)Cus/Commr(A)/AHD, dated 28-10-2003 and to waive the requirement of pre-deposit duty demand of Rs. 7,50,135/- filed by the appellant. 2.The  Commissioner (Appeals) has observed in para 8 of his order as follows : "In the Ship Breaking Industry, there is no invoi....

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...." In view of his findings, he set aside the final assessment order of the Dy. Commissioner, Bhavnagar, dated 19-3-2002 in respect of Bill of Entry. The assessment should be finalised considering the price in MOA dated 2-7-2001. 3.The main contention of the appellant is that the price mentioned in the addendum to the Memorandum of Agreement has to be taken for the purpose of valuation in the abse....