2008 (6) TMI 514

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....hkar, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  The appellant is a 100% EOU and cleared certain goods to Domestic Tariff Area after obtaining permission from the Development Commissioner. Show cause notice issued proposing to adopt FOB price/value of similar goods exported by the appellant in respect of goods sold in DTA on the ground that there was huge differenc....

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....(Tri-Ahmd.), wherein it was held that value of DTA clearances need not be same as value of export. Since in this case also, no evidence has been brought out to show that transaction value is not manipulated one, appellants deserve relief. Learned DR cited following judgments in support of his contention that where DTA sale prices are very low in comparison with FOB price, FOB prices has to be adop....