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TMI Blog2005 (2) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been preferred by the appellants against the impugned order dated 28-6-2004 vide which the Commissioner has confirmed the duty along with interest and also imposed penalty on them as detailed therein. 2. The learned Counsel has contended that the impugned order is liable to be set aside on the short ground that it has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch anti-dumping duty was payable and the same was confirmed against them. They accordingly paid the duty and also 25% of the penalty imposed within one month from the order of adjudicating authority. 5. It is also evident from the record that the appellants, feeling aggrieved, by that order of the competent authority (Commissioner of Customs) challenged the same before the Tribunal by conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... higher anti-dumping duty which was reduced subsequently, (ii) that for the purpose of calculating CVD, anti-dumping duty could not be included in the assessable value, (iii) the value enhancement was erroneous as the department enhanced the assessable value of the goods treating the same as of Taiwan origin whereas the goods had been found to be of Thailand origin. The Tribunal remanded the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of US$ 9.73 per kg. in terms of Notification No. 81/97, dated 24-10-97 (ii) While calculating the CVD, the element of anti-dumping duty is to be excluded for arriving at the assessable value (iii) since the goods had been found to be of Thai origin and the department earlier enhanced the assessable value by treating the same as of Thaiwan origin, the declared value of the goods by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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