TMI Blog2009 (11) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (12) TMI 113 - CESTAT, NEW DELHI], where it was held that since consignments in question were cleared to DOT in terms of the requirement under Standards and Measures Act and Packaged Commodities Rules they were required to be valued under Section 4A and not under Section 4 - appeal allowed - decided in favor of appellant. - E/738/2006-EX(BR) - 890/2009(PB) - Dated:- 3-11-2009 - Shri M. Veerai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 4 and accordingly confirmed demand of differential duty of Rs. 21,683/- along with interest and imposed penalty of Rs. 10,000/- on the Appellant. Commissioner (Appeals) upheld the order of the original authority. 4. Ld. Consultant for the Appellant submits that the issue as to whether, in respect of supplies made in terms of DGS D contract, the valuation under Section 4A, is applicable ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Purisons Engineers (supra) directly relates to the supplies made under DGS D contract. In the said case, the Appeal of the party has been allowed with the following findings :- We find merit in the contention raised by the appellant. If the nature of the transaction between the appellant and DGS D is properly understood, then there cannot be any doubt regarding applicability of Section 4A on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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