2008 (7) TMI 797

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....his, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - As per the facts on record, appellant filed shipping bill dt. 13-5-2003 under DEPB scheme for export of Aluminium casting declared the value of the same as Rs. 37,19,711/-. The description given in the bills was as "Pressure die cast articles of Aluminium", which attracted DEPB benefit under entry 61(8). The samples ta....

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....ack to town. 3. The Revenue also entertained doubt about the correct declared price of the goods in question. As per the Department, market enquiries revealed that the price of such products range between Rs. 100/- to Rs. 200/- per kg. whereas in the instant case, the price worked out to be Rs. 981.57 per kg. On the basis, a show cause notice was issued to the appellant proposing denial....

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....minium", without indicating any percentage of the same. As per the appellant, the goods contained minimum 95% of Aluminium as the same was manufactured from Aluminium, ingot containing 97 to 98% of Aluminium. The test report is only to the effect that the goods did not contain more than 85% Aluminium without disclosing as to what was the balance 15% materials. Even otherwise it stands contended be....

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.... on record invoices showing that more or less identical goods attracted much higher price ranging from Rs. 216 to Rs. 2333/- per kg. and inasmuch as the price of such type of goods depends upon the quality of the material used, they cannot be compared with the other prices. As such, they pray for setting aside the confiscation and imposition of penalties. 4. The issue in the present appeal....