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2007 (1) TMI 390

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..... and Manish Pushkaran, Advocates, for the Appellant. Shri A.K. Madan, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. Heard both sides and perused the record. These stay applications are directed against the duty demand and penalties made under impugned order dt. 23-10-06. The duty demand is about Rs. 1.3 crores and is in regard to goods imported by making use of trans .....

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..... It is being highlighted that, despite this ruling, the authorities are proceeding to treat the consignment as though it is of scrap. Ld. Counsel would also point out that the market enquiry of Customs authorities in respect of a previous consignment had found that the value was about 128-150 per kg. 3. It is also being pointed out that the appellant had deposited over Rs. 5 crores during invest .....

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..... ould be made use of in the present case, since the goods are manufactured in India. This is all the more necessary, since many cases of the same type are being proceeded with. Accordingly, the Chief Commissioner of Central Excise, Chandigarh is directed to appoint a Cost Accountant, in consultation with the appellant, to determine the value of the export goods manufactured by the appellant. 5. I .....

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