TMI Blog2018 (5) TMI 1917X X X X Extracts X X X X X X X X Extracts X X X X ..... termination of the price of the wax. The price of oil in international market is not established. This aspect was not examined before rejecting the valuation declared by the appellants. In respect of other cases, no prices were disturbed and declared value was accepted by the Department. In the instant case, no comparable quantities have been made out and proper discretions have not been made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reasons mentioned in the application, the early hearing is granted. With the consent of both sides, the appeals are taken up for disposal on merit. 2. The present appeals have been filed by the appellants against the Orders-in-Original Nos. Kol/Cus/Commissioner/Port/53/2017, dated 29-12-2017, Kol/Cus/Commissioner/Port/80/2017, dated 29-12-2017, Kol/Cus/ Commissioner/Port/78/2017, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission of the Ld. Counsel that in the show cause notice DOV Data Base, the Department has rejected the value without any substantial grounds. 6. On the other hand, the Ld. DR for the Revenue has justified the impugned order. 7. After hearing both sides and on perusal of record, it appears that the quantities of the slack wax and residue wax is based on the oil contents itself. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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