2013 (11) TMI 1228

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....) ELT 161 (SC)], remanded the case back to the Tribunal with following observations:-    "17. As afore-stated, in the instant case, the Tribunal has not examined the genuineness of the addendum, and has proceeded to reject the appeal of the appellant on the short ground that there was no provision for price variation in the original MOA. We may, however, add that the Commissioner (Appeals) did examine the cogency of the reasons for price reduction though he was not convinced to accept the same.    18. For all these reason, we are of the opinion that the Tribunal needs to examine the matter afresh. Accordingly, the appeal is allowed; the impugned order is set aside, and the matter is remitted back to the Tribunal fo....

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....tional weight loss and accordingly appellant negotiated Lower value from US$ 992887.20 to US$929388.60 as per addendum dated 08.12.1997. 2.2 It was argued by the learned Advocate of the appellant that during finalization of provisional assessment a certificate dated 07.07.2000 from their surveyor Ericson & Richards, who initially surveyed the vessel in 1997 and who were in possession of all document relating to the impugned vessel was produced which certified that the side Tanks (Double Skin) are evident. It was also argued that 'Trim & Stability Book' of the Vessel is provided by the builder of the ship and contain details and designs of the ship. That as per the translation certificate dated 01.01.2005 of Ianina Vartanian, Export Consu....

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....llast tanks of the vessel were "side tanks, double bottom tanks, forepeak tanks and aft peak tank". It is appellant's case that since WING Tanks were not existing so it was a double skin vessel where more corrosion and tonnage loss takes place. It is seen from the wording of clause 15 of the original MOA dated 19.11.1997 that in the description of Ballast Tanks the category 'Wing T' is existing which is not existing in the translated copy of Trim & Stability booklet No. 595-901-2223 of vessel MV XIN TONG. But in this description the description 'Side Tanks' is appearing which is not appearing in the description of Ballast tanks as per clause 15 of original MOA dated 19.11.1997. Appellant negotiated the differences with their seller and mana....