2007 (11) TMI 164

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.... order of the Commissioner (Appeals) No. Commr (A)/90/VDR-I/2007, dated 30-3-2007. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The appellant is a 100% EOU and cleared certain permitted quantities of finished products on payment of duty as DTA sale. The value of the DTA clearances was lower than the value of identical goods cleared for export. (b) The original auth....

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....s and the same cannot be the yardstick for selling in DTA. There is no allegation or evidence of deliberate under-valuation of the goods in respect of the DTA clearances. Therefore, he submits that the demand is not sustainable. 5. The learned SDR submits that the appellant has furnished the FOB value the goods exported by them to obtain permission of Development Commissioner and the value adopte....