2008 (9) TMI 64

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....sad, Advocates, for the Appellant. S/Shri S. Ganesh, Sr. Advocate, P.S. Sudheer, Ragvesh Singh, Rishi Maheshwari, Anne Mathew, Prem Ranjan Kumar and Nilotpal Sharma, Advocates, for the Respondent. [Order]. - Appeals admitted. 2. This batch of Civil Appeals is filed by the Department against the decisions of CESTAT, New Delhi, dated 19th June, 2007 and 14th August, 2007. 3. For the sake....

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....as per Trade and Industry Practice only Prime Quality P.C. Sheets were used in the advertising/signage Industry and the P.C. Sheets manufactured out of recycled/regenerated polycarbonate did not find any use in the advertising/signage Industry because the recycled/regenerated P.C. Sheets had spots and other impurities visible to the naked eye in the said sheet. Adjudicating Authority analysed seve....

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....ion, the Commissioner found that the lowest average export price from Korea to India of P.C. Sheets during the period 2000-2002 was US $ 3580 per M.T. and, therefore, that value constituted the correct assessable value for all the goods imported during the period 1998 to September, 2001. Consequently, the demand notices were confirmed. 6. Aggrieved by the said decision the matter was carried in....

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....oint has not been discussed or analysed in detail by the Tribunal which is the final fact finding authority. After noticing the arguments advanced on both sides the Tribunal merely states that there is no evidence either on the point of misdescription or value and it straightaway comes to the conclusion that the findings given by the Commissioner are unsustainable. 8. In our view, the impugned ....