TMI Blog2018 (5) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... t the show cause notice had not been received by them is not tenable; even if that were acceptable, it is of little relevance to the outcome of the proceedings before the Tribunal - circular no. 31/2004 dated 11th May 2004 pertains to the Customs Valuation Rules, 1988 which lays down instructions for valuation of imported goods, is referred to, the extent to which it could advance the case was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Anil Misra, Advocate for applicant Shri M K Sarangi, Joint Commissioner (AR) for respondent Per: C J Mathew M/s State Trading Corporation has filed this application for rectification of mistake said to be apparent in the record while disposing of their appeal nos. ST/798/2012, ST/85080/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence to the same show cause notice, it is made unambiguously clear that they had indeed, responded to that very show cause notice. In these circumstances, the claim made by the appellant that the show cause notice had not been received by them is not tenable; even if that were acceptable, it is of little relevance to the outcome of the proceedings before the Tribunal. 4. It is also contended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise, Goa [2012 (2) TIMI 319 CESTAT-MUM] which, according to Learned Counsel, has not been referred to, or discussed, in the order. The decisions cited, which, being disposal of an application for stay and waiver of pre-deposit, is an interim order with neither precedent value nor persuasive value. Accordingly these were not referred to in the order passed by us. 6. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
