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2019 (1) TMI 833

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..... the said goods be assessed to duty adopting the FOB Price, in the case of M/S. SESA GOA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, BHUBANESWAR-I [2014 (4) TMI 658 - CESTAT KOLKATA] - Following the same, the said issue is decided in favor of the Revenue and against the Respondent. Whether duty be calculated on ‘Wet Weight’ basis, under which the Assessee/Respondent agreed .....

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..... petition is filed in Appeal No. C/254/2010 seeking stay of the operation of the respective Order-in-Appeal passed by the Commissioner of Customs (Appeals), Kolkata. Since, one more appeal involving the same issue is listed for final disposal, with the consent of both sides, both the Appeals are being considered for disposal. 2. These appeals are filed against KOL/CUS/CKP/144, dated 25-5-2010 .....

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..... on Wet Weight basis, under which the Assessee/Respondent agreed to supply the goods to the overseas purchaser or on the transaction value of the goods on Dry Weight basis for the period after 13-6-2008. He submits that the said issue has been decided by this Tribunal in favour of Assessee/Respondent, vide Order No. FO/A/75192-75217/2014, dated 30-4-2014 [2014 (307) E.L.T. 385 (Tribunal)]. 5 .....

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