2013 (10) TMI 855

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....ORDER Per: B. S. V. Murthy; Though these three appeals along with stay applications have been filed against separate orders, the issue involved in these appeals are common. Therefore, all the stay applications are taken together for consideration. 2. We have heard both sides. The first issue involved is whether the department was correct in demanding differential duty on lumps on the ground tha....

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.... per MT (average) whereas the appellant had sold the Iron and Ore Fines at USD 78.75 per MT. It was also taken note that 'Fe' content was 58% in the case of contemporaneous export price and the price declared by the respective parties were USD 115 & 119. 4. The third issue is whether the FOB price has to be treated as cum-duty price or not. On this issue, it is submitted that the issue is sub jud....