2009 (1) TMI 571

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....nt. Shri R.K. Verma, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  Learned Counsel Shri Ravi Raghavan submits that while the appeal was pending before the Tribunal, the Hon'ble High Court of Rajasthan, which is the Jurisdictional High Court has delivered a judgment in the case of Union of India v. M/s A.K. Spintex Ltd. & Anr. reported in 2009 (234) E.L.T. 41 (Raj.)....

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....red, it was bound to get back the refund of the duty it paid on the goods manufactured for the principal and there was slash of the assessable value. But the learned Appellate Authority having no advantage of reading the Jurisdictional High Court judgment delivered on November 26, 2008, he decided against the appellant. He further submits that the facts of the case of the appellant are in similar ....

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....hat was earlier charged in the invoices. It appears that appellants claim has arisen because of high duty liability incurred in past. When the suffering is for the duty liability, whether such a suffering requires any mitigation is to be examined. We are unable to find whether any thorough examination was done by the learned Appellate Authority since manner of examination was not satisfactory. Nat....