2017 (7) TMI 194

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....Technical) Shri Anil Mishra, Advocate for the appellant Shri D Nagvenkar, Additional Commissioner (AR) for the respondent ORDER Per: C J Mathew The original authority, Commissioner (TAR), Mumbai vide order no. 07-09/ST/SB/2012-13 dated the 23rd August 2012, having decided on three notices, the appellant, M/s State Trading Corporation of India Ltd has filed three appeals thereof whic....

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....o M/s Rajat Pharmacem Ltd, M/s Essar Oil Ltd and M/s Pranab Agro for import of RBD palmolein, M/s Dinadayal Commodities Pvt Ltd for import of silver and M/s Mehek were among those taken up for scrutiny. 4. It is contended on behalf of the appellant that the goods are sold on 'high sea' and hence constitute a sale that precludes recouse to tax under Finance Act, 1994 on such transaction. Learned....

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....xcise, Jaipur-I [2013 (32) STR 329]. It is the further contention of Learned Authorised Representative that the service charges on canalising that were held to be non-includable in the assessable value by the Tribunal in Gupta Chemicals Ltd v. Commissioner of Customs, Jaipur [2002 (148) ELT 535 (Tri-Del)] counters the claim of the appellant that the activity is exclusively taxable as a transaction....

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....h this contention as section 73 is the sole statutory authority for initiating recovery proceedings. In the light of the elaborate discussions in the impugned order and the detailed examination of the various agreements, we are unable to concur with the appellant that the various submissions made by them had not been considered by the adjudicating authority. 7. We find that the grounds of appea....