2015 (10) TMI 200

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.... Per : B.S.V. MURTHY C/1575/2011-SM, C/1576/2011-SM, C/1577/2011-SM, C/1578/2011-SM, C/1579/2011-SM, C/1580/2011-SM, C/1585/2011-SM, C/1586/2011-SM, C/1587/2011-SM, C/1588/2011-SM, C/1589/2011-SM, C/1590/2011-SM, C/1591/2011-SM, C/1592/2011-SM, C/1593/2011-SM, C/1594/2011-SM, C/1601/2011-SM, C/1602/2011-SM, C/1603/2011-SM, C/1604/2011-SM, C/1605/2011-SM, C/1606/2011-SM, C/1607/2011-SM, C/1608/20....

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....ion No. 102/2007. For conversion of Hoppus Ton quantity of timber to cubic meter, appellants had adopted a formula according to which the quantity of one Hoppus Ton of timber would be equivalent to 1.416 cubic meter. Lower authorities took a view that the appellants have come out with their own formula and they should have followed the international formula for conversion according to which one Ho....

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....unal and a decision taken in favour of the assessee in the case of Royal Timbers and others but also before the VAT authorities who took up proceedings after noticing the proceedings initiated by Customs Authorities in Kerala. Learned counsel on behalf of the appellants submitted a copy of the Proceedings of the Intelligence Officer - 3 (Rapid Action) Dept. of Commercial Taxes, Ernakulam at Edappa....

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.... not vary and therefore there is nothing wrong with the formula adopted. 5. Moreover the learned counsel also produced a copy of the letter of the Additional Principal Chief Conservator of Forests (Protection) dated 19.10.2011 which also shows that the formula followed by the appellants is correct. 6. In addition the learned counsel also submitted copies of orders-in-appeal No. 158-235 dated 02.....