2023 (8) TMI 323

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....ron Ore find i.e. by including moisture content. The assessing officer also enhanced the value in terms of P. N. 40/2008 dated 04.08.2008. Being aggrieved, the Appellant filed the Appeals before the Commissioner (Appeals). He has dismissed the Appeals. Being aggrieved, the Appellant is before the Tribunal. 2. The Appellant submits that inspite of going through the Contract Copy with the overseas importer, still the Commissioner (Appeals) has held that the value should be as per wet weight by relying in the case of UOI Vs Gangadhar Narsingdas Agarwal 1997 (89) E. L. T. 19 (S.C.)]. 3. Based on the detailed findings of the Commissioner (Appeals), the Authorized Representative of the Revenue prays that the present Appeals filed by the Appella....

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....e, no Appeal was filed by the Department before the Hon'ble Supreme Court. In the case of Essel Mining & Industries Ltd. the Revenue had preferred an Appeal before the Hon'ble Supreme Court where the Supreme Court has only admitted the SLP filed by the Revenue. No Stay has been granted against the order passed by the Tribunal. Therefore, he submits that as on date, these two decisions of the Kolkata Tribunal are in force without being overturned. Hence, he submits that the decisions of the Tribunal in these cases are squarely applicable to the present case. 7. In the re-joinder, the Learned Authorized Representative of the Revenue submits that he relies on the judgment of Hon'ble Supreme Court in the case of UOI Vs. West Coast Paper Mills ....

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....on-ore fines as the basis for computing the export duty. However, on going through the said judgment, we find that the Hon'ble Supreme Court has decided the question whether for the quantification of export duty chargeable on the specific criterion of weight as the basis, be on the dry weight or on wet weight of the iron-ore fines. Needless to say, when the charge of export levy was on specific rate basis, that is on the weight of the iron ore, irrespective of its value, then the basis of dry or wet weight, of the goods become relevant for determination of the quantum of duty. Whereas, in the present case, the duty is levied on the basis of the transaction value agreed between the respondent and the overseas purchaser on the criterion of dr....

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....he criteria of 'Dry Weight', as agreed to between the Assessee/Respondent and the overseas purchasers, vide Order Nos. FO/A/75192-75217/2014, dated 30-4-2014. Hence, this issue is decided in favour of the assessee and against the Revenue. [Emphasis supplied] 13. Coming to the case law relied upon by the Learned AR in the case of UOI Vs West Coast Paper Mills Ltd, we find that the Tribunals have held as under:- Commr. of Central Excise, Delhi Vs. Maruti Udyog Ltd- 2016 (335) E.L.T. 777 (Tri. - Del.) 2. After hearing both sides, we find that the dispute relates to refund of deposited amount of duty, on success of the appellants case before CESTAT. The only ground of the Revenue is that the Tribunal's order has not been accepted by them....