2016 (10) TMI 231

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....pdt. (AR) for appellant Shri Mayur Shroff, Advocate for respondent ORDER Per M.V. Ravindran This appeal is filed by Revenue against Order-in-Appeal No. SVS/298/NGP-II/2005 dated 31.08.2005. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding the demand of differential duty from the respondent on the ....

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....been collected by issuing commercial invoices. He would rely upon the Boards Circular No. 643/34/2002-CX., dated 01.07.2002 wherein Board has clarified that outward and inward journey is liable to be taxed. It is his submission that the respondent had supplied the explosives to the coal fields based upon the contract which was entered into after tendering for the supply of explosives. As per the ....

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....d that Revenues case has no merits inasmuch as the period involved in the case in hand is from July 2000 to June 2004. During the period, duty liability has to be discharged on the basis of transaction value and the transaction between the respondent and coal field for supply of explosives is as per the value contracted by both the parties. The contract also emphasis the transportation of explosi....