TMI Blog2008 (4) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... thy, Member (T) Shri S.J. Vyas, Advocate, for the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - M/s. Garg Casteels Ltd. had imported melting scrap for use in the induction furnace and claimed the benefit of Notification No. 21/99 dated 28-2-1999 read with the Condition No. 17. The Bill of Entry was assessed provisionally and the time of provisional assessment, the value as well as the quantity had been modified upwards by the Assessing Officer. Since the appellant could not produce the end-use certificate, the adjudication proceedings were started by issue of show cause notice demanding differential duty on the basis of revised quantity and the value indicated in the bill of en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) failed to appreciate that they had actually received only 2594.310 MTs. in their factory which was certified and have been used as per the Notification. The balance quantity was lost due to pilferage etc. As regards the value, he stated that the Commissioner (Appeals) failed to appreciate that the assessment order dated 2-12-1999 was not final assessment order as mentioned by the Commissioner (Appeals) but only a provisional assessment order. The genuineness of the price actually paid by the appellant has not been questioned at all and, therefore, the same should be accepted. He also cited the following judgments in support of his contention that even if the assessment was provisional only because the quantity was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ap received by them This portion of the order of the Commissioner (Appeals) has to be upheld. 6. As regards the second issue relating to the valuation the appellant is on stronger ground. We find that the assessment order dated 2-12-1999 passed by the Deputy Commissioner of Customs, Bhavnagar, has discussed the procedure adopted by him to arrive at the value and the weight in detail. Finally, he observed as follows: Now since the exemption sought by the party is an end-use based exemption where the necessary end-use certificate cannot be furnished by the party before the goods are utilized, the assessment has to be made provisional in view of Section 18(1)(a) of the Customs Act, 1962. In view of the order dated 24-11-1999 by the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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