2025 (11) TMI 1996

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....(Judicial) For the Appellant : Shri S.C. Choudhury, Advocate. For the Respondent : Shri K. Sreenivasa Reddy, Authorized Representative. ORDER PER:   A.K. JYOTISHI M/s Patnaik Minerals Pvt Ltd., (hereinafter referred to as appellant) are in appeal against the order of Commissioner (Appeals) dated 20.11.2012, whereby, the Commissioner has dismissed the appeal filed by the appella....

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....ture content resulted in calculation of higher duty payable by the appellant and squarely affect the total amount required to be refunded to them at the time of finalization of shipping bill. 3. The Advocate for the appellant has submitted that the matter is squarely covered by various judgments of the Tribunal including the recent decisions of Hyderabad Bench itself. He has relied on the vario....

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.... as determined by CRCL is not proper and correct. Further, there is no dispute that the export has not taken place in terms of written contract, wherein, certain terms and conditions relating to price, Fe content, moisture content etc., have been provided and certain tolerance limits have also been provided relating thereto and mutually agreed. It is also not in dispute that the appellants have no....