TMI Blog2008 (11) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : M. Veeraiyan, Member (T)]. This is an appeal against the order of the Commissioner dated 25-11-2005. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) The appellants have their unit in the NOIDA Export Processing Zone and manufacture Image Intensifier tubes, Computer Aided optical designs and software. (b) They imported certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Act, in the light of the decision of the Larger Bench in the case of M/s. Gupta Metal Sheets - Misc. Order No. 287/08-SM(BR), dated 17-10-08, in Excise Appeal No. 1574 of 2005 [2008 (232) E.L.T. 796 (T)]. 4.2 He however submits that the adoption of value of Rs. 73,29,686/- is not justified. At any rate, the basis for adopting such value has not been disclosed. When the imported goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ea and packed for shipment to M/s. Bharat Earth Movers Ltd., Pune and from said transit warehouse, the goods were stolen. He also submits that the two complaints filed by the appellant to the police were relied upon in the show cause notice proposing demand of duty. 6. We have carefully considered the submissions from both sides. We take note that as conceded by the learned Advocate for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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