2015 (7) TMI 1095

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....A.K. Das, Special Counsel (AR), for the Respondent. ORDER [Order per : D.M. Misra, Member (J)]. - This appeal is filed against Order-in-Appeal No. Kol./Cus/CKP/79/2012, dated 27-4-2012 passed by Commr. of Customs (Appeals), Kolkata. 2. Ld. Special Counsel, Shri A.K. Das appearing for the Revenue submitted that the first issue relates to determination of assessable value of export goo....

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.... the said issue has been decided by this Tribunal in favour of assessee/respondent, vide Order No. FO/A/75192-75217/2014, dated 30-4-2014 [2014 (307) E.L.T. 385 (Tribunal)]. 2.2 On the third issue, the ld. Special Counsel submitted that it relates to determination of assessable value adopting the transaction value or on the basis of Bench-Marked Price published by the China Chamber of Comm....

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.... is taken up for disposal with the consent of both sides. 5. We find that this Tribunal had already decided the issue of determination of duty of export goods, namely, Iron Ore Fines, and observed that for the period after 1-1-2009, the said goods be assessed to duty adopting the FOB Price, vide Order No. FO/A/71188-71218/2013, dated l2-12-2013 [2014 (313) E.L.T. 317 (Tribunal)] and later ....

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....thout supplying the said evidence/data to the respondent, we had remanded the matter to the ld. Adjudicating Authority for re-determination of the assessable value, after supplying the necessary data to the respondent, in the appellant's own case vide Order No. FO/A/75218-75246/2014, dated 30-4-2014. Accordingly, following the said precedent for determination of the value, we remand the case to th....