TMI Blog2008 (9) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of tribunal is perfunctory, hence matter remanded for de novo consideration - no opinion on the merits of the case - 1264-1265 with 3580-3581 & 4353-4355 of 2008 - - - Dated:- 16-9-2008 - S.H. Kapadia and B. Sudershan Reddy, JJ. S/Shri V. Shekhar, Sr. Advocate, Ms. Aruna Gupta and B. Krishna Prasad, Advocates, for the Appellant. S/Shri S. Ganesh, Sr. Advocate, P.S. Sudheer, R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M.T. Accordingly, the notice proposed to recover short levied duty of around Rs. 10 crores under Section 28 of the Customs Act, 1962 + penalty under Section 112. The Show Cause Notice was contested by the assessees. 5. Suffice it to state that the Commissioner (Adjudication), New Delhi, came to the conclusion that as per Trade and Industry Practice only Prime Quality P.C. Sheets were used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from recycled/regenerated material as claimed by the noticee. Therefore, it was held that P.C. Sheets imported by the noticee Companies were Prime Quality Sheets and that the noticee Companies had mis-declared the same both in terms of description and value as regenerated/recycled P.C. Sheets. On the question of valuation, the Commissioner found that the lowest average export price from Korea to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, therefore, there was no misdeclaration or misdescription of the goods as found by the Commissioner. 7. At this stage we may state that in all these cases the point which arises for determination is that whether P.C. Sheets imported by the noticees were made out of re-cycled or re generated polycarbonate? This point has not been discussed or analysed in detail by the Tribunal which is the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 and remit the matters to the Tribunal for de novo consideration in accordance with law, both on the question of misdescription as well as on the question of undervaluation. We re-iterate that we express no opinion on the merits of the case. Accordingly, the Department's Civil Appeals are allowed with no order as to costs. 9. The Tribunal is requested to hear and dispose of these appeals w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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