2023 (12) TMI 1179

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.... Later, they filed application for the reassessment on the ground that the goods being 'Recycle PSF' they are eligible for the benefit of the Notification No. 30/2004-CE dated 09.07.2004 by which they are not required to pay the CVD. The appellant requested for re-assessment and also applied for consequent refund of CVD paid by them. After due process of law, the Commissioner (Appeals) vide impugned order dated 08.08.2013 upheld the assessment and rejected the claim of the appellant for benefit of Notification No. 30/2004-CE dated 09.07.2004. The refund also was rejected holding that the goods are classifiable under CTH 55032000 and that the appellant is not eligible for the benefit of Notification. Aggrieved by such order, the appellant is....

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....thorised Representative Shri Anoop Singh appeared and argued for the Department. It is submitted that there are discrepancies with regard to the quantity and value of the goods when compared to the purchase order, the invoice as well as the Bill of Entry. The appellant themselves have classified the goods under CTH 5503 in the Bills of Entry. There appears to be no correlation between the purchase order and invoice in terms of quantity and value. Further, there is no correlation between invoice and the details of the Bills of Entry in terms of invoice raised. The goods have already been addressed, registered and examined in the presence of the CHA and later have been cleared for home consumption. The goods are no longer available for examin....