2013 (8) TMI 544

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....r D.N. Panda: While submission of the appellant is that the goods at serial No. 3 of shipping bill No. 1532729 dated 27.9.2005 was man-made fabric and such goods were entitled to DEPB benefit @ 7.8 percent, Revenue contradict such stand on the ground that the goods were found to be cotton fabric upon testing by CRCL and test result remaining un-rebutted, the value declared in shipping bill has ....

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....ides and perused the record. 5. We have perused the facts recorded by learned Adjudicating Authority which got tested in Para 14 of the order. CRCL report proved the goods to be made of cotton but not manmade fabric. Such a conclusion when well founded the valuation made by learned Adjudicating Authority does not warrant disturbance. The value declared @ Rs. 128 per Mtr., got reduced to Rs. 22.....