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2015 (7) TMI 1095

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..... after 13-6-2008 - Held that:- Tribunal had decided the issue in favour of the assessee, observing that the export goods namely, Iron Ore Fines, be assessed to duty, adopting the criteria of ‘Dry Weight’, as agreed to between the assessee and the overseas purchasers, reported in [2014 (8) TMI 213 - CESTAT KOLKATA]. Determination of assessable value - on the basis of Bench-Marked Price of CCCMMC - Evidence/data not supplied to the respondent - Held that:- the matter is remanded back to the ld. Adjudicating Authority for re-determination of the assessable value , after supplying the necessary data to the respondent, in the appellant's own case reported in [2014 (4) TMI 1117 - CESTAT KOLKATA]. - Appeal disposed of - C/306/2012 - Final Orde .....

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..... (307) E.L.T. 385 (Tribunal)]. 2.2 On the third issue, the ld. Special Counsel submitted that it relates to determination of assessable value adopting the transaction value or on the basis of Bench-Marked Price published by the China Chamber of Commerce of Metals, Minerals and Chemicals (CCCMMC). After consideration of the said issue, this Tribunal had remanded the same to the original Adjudicating Authority for deciding the issues afresh, after supplying the contemporaneous evidences/data to the respondent in rejecting the transaction value for export goods declared by them. He prays that the present case also be remanded for the said purpose. 3. Ld. C.A. for the respondent has not disputed the above facts and has no objection in rem .....

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..... d evidence/data to the respondent, we had remanded the matter to the ld. Adjudicating Authority for re-determination of the assessable value, after supplying the necessary data to the respondent, in the appellant s own case vide Order No. FO/A/75218-75246/2014, dated 30-4-2014. Accordingly, following the said precedent for determination of the value, we remand the case to the ld. Adjudicating Authority for deciding the issue afresh after supplying the relevant data to the respondent. Needless to mention a reasonable opportunity be allowed to the appellant. This issue may be decided, preferably within three months from the date of communication of this Order. The Revenue s appeal is disposed of on above terms. (Operative part of the Order .....

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