2007 (5) TMI 64

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..... of cameras and were availing the benefit of exemption limits for clearance. On 22-11-1997 a taxi was intercepted by the officers which was carrying cameras and enquiries were extended to the appellant's factory where 536 cameras lying in the factory was also seized. A notice dated 12-5-1998 proposing recovery of duty of Rs. 275365 on cameras cleared during the period 1-4-96 to 22-1-97 was issued .....

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..... o re-determine the value as provided by law in de novo proceedings. Other issues can be considered on which no findings are being arrived by me at this stage. 4. Appeal allowed as remand to the original authority to rehear the appellants and determine the value as per law and arrive at other issues raised by the appellant. Appeal allowed in remand in above terms. (Pronounced in Court on 15-5-200 .....

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