TMI Blog2008 (2) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... of the imported goods - CA 2757 of 20064519/06 and 3679/05 - - - Dated:- 21-2-2008 - BENCH: S. H. Kapadia B. Sudershan Reddy KAPADIA, J. This civil appeal is filed by the assessee against order dated 24.1.2006 in appeal No. C/276/04 delivered by the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT"). 2. This matter is a sequel to the decision just delivered i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iz, the shuttle(s) by taking its peak price. In the present case, the importer/buyer used to negotiate with the foreign supplier on quarterly basis. During the period under consideration, the importer received an order for bulk supply. Therefore, there was lowering of price. This factor was not at all considered by the adjudicating authority under rule 9(1)(C). In fact, during the enquiry before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ween the foreign seller and the importer was placed before the adjudicating authority before conclusion of the enquiry. There was no reason to reject the said correspondence, particularly when it was placed before the arguments stood concluded. Moreover, in the present case, the royalty payment was not based on value. The royalty was payable at the rate of $ 50/70 per piece. In view of the law lai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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