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TMI Blog2019 (2) TMI 1766X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Dwivedi, Authorized Representative, for the Respondent. ORDER This is an appeal filed against Order-in-Appeal No. SB/18/M-IV/2010, dated 12-2-2010 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. 2. Briefly stated the facts of the case are that during the period from April 1994 to October 1994, the appellant has cleared processed textile fabrics against CT-3 certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently proposed to be recovered with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. The Learned Advocate for the appellant submits that in the first round of litigation before this Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the methodology contained in the Board's Circulars No. 422/55/98-CX., dated 21-9-1998 and 581/18/2001-CX., dated 29-6-2001 is applicable to the facts of the present case when the said goods are cleared to the domestic buyers. 5. Heard both sides and perused the records. 6. We have carefully considered the submissions advanced by both sides. There is no dispute of the fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the duty when the goods were diverted to local market instead of being used by the manufacturer/exporter who procured duty free goods. We do not find any discrepancy in the reasoning of the learned Commissioner (Appeals) in adopting the methodology prescribed in the said two circulars. Consequently, the contention of the appellant for adoption of the transaction value of the diverted goods canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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