2007 (5) TMI 90

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Full Text of the Document

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....9,59,000/- and penalty of Rs. 1,00,000/-. The duty stands confirmed by reassessment and redetermination of the assessable value of ophthalmic lenses manufactured and cleared by the applicants in March 2002 for DTA sales to their sister concern at Rs.10/- per piece which was less than the export price of Rs. 64.50. 2. We find prima facie force in the submission of the applicants that they and thei....