2007 (8) TMI 33

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....olyester Textured Yarn valued at Rs. 26.83 lacs by way of customs duty together with imposition of penalty and interest. By his order dated 28-3-2001 the Commissioner confirmed the demand. Aggrieved by the decision of the Commissioner the matter was carried in appeal by the assessee to the Tribunal. 2. Before the Tribunal the short point raised by the assessee was that duty to be paid by a 100% e....

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....ing to the Appellate Tribunal, since the dealers in Uttar Pradesh who purchased the goods from Syndet, and independent dealers in other parts of the country to whom the appellants directly sold the goods are different class of buyers, the appellants' price to the independent dealers cannot be taken as the basis for assessing the appellants' sales to Syndet in Uttar Pradesh. This finding of the App....

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....d the order of the Collector, which is impermissible. The Appellate Tribunal cannot sustain the case of the Revenue against the appellants on a ground not raised by the Revenue either in the show-cause notice or in the order. 17. In this context, we may usefully refer to the judgment of this Court in the case of Reckitt & Colman of India Ltd. v. CCE. This Court held that it is beyond the competen....