2011 (5) TMI 186

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....rova, JDR   Per : Mrs. Archana Wadhwa;   After dispensing with the condition of pre-deposit of duty of Rs. 2,13,903/-, we proceed to decide the appeal inasmuch as the issue lies in a narrow compass.   2. After hearing both the sides duly represented by Shri J.C. Patel, learned advocate for the appellants and Shri R.S. Srova, ld DR for the Revenue, we find that the said duty....

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....he assessable value on pro-rata basis. However, he submits that the said charges were received from foreign buyers to whom the goods were ultimately exported under bond without payment of duty. He further fairly agrees that they were unable to establish the said fact before Commissioner (Appeal) and that is how he has observed that the appellant could not produce concrete proof in support of their....