TMI Blog2023 (8) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... SESA GOA LTD. [ 2014 (8) TMI 213 - CESTAT KOLKATA] has held the determination of export duty on the basis of dry weight or wet weight, in our opinion, is irrelevant as the duty to be computed on the value of the goods in dry weight condition, as agreed by the parties. This Tribunal in the case of COMMR. OF CUSTOMS (PORT) , KOLKATA VERSUS ESSEL MINING INDUSTRIES LTD. [ 2019 (1) TMI 833 - CESTAT KOLKATA] has held We find that the assessment of export goods whether on Dry Weight or on Wet Weight basis, for the period after 13-6-2008, has been decided by this Tribunal in favour of the Assessee/Respondent, observing that the export goods namely, Iron Ore Fines, be assessed to duty, adopting the criteria of Dry Weight , as agreed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 89) E. L. T. 19 (S.C.)]. 3. Based on the detailed findings of the Commissioner (Appeals), the Authorized Representative of the Revenue prays that the present Appeals filed by the Appellant should be dismissed. 4. The Learned Advocate appearing on behalf of the Appellant submits that the sale price of the Iron Ore is covered by the contract with the overseas importer. As per this contract, the value is required to be determined based on the dry weight basis only. He further submits that the Commissioner (Appeals) in his OIA (in impugned order), has admitted the fact that the copy of the contract was provided by the Appellant. He further submits that the issue is no more res integra. He relies on the following case law:- (i) Commr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case. 7. In the re-joinder, the Learned Authorized Representative of the Revenue submits that he relies on the judgment of Hon ble Supreme Court in the case of UOI Vs. West Coast Paper Mills Ltd-2004 (164) ELT 325 (SC). In this judgment, the Hon ble Supreme Court has held that once special leave is granted and Appeal is admitted, the correctness or otherwise of the Tribunal becomes doubtful. Based on these judgment, he submits that the two decisions of the Tribunal cited by the Learned Advocate are yet to reach finality. Hence, they cannot be applied to the present case. 9. Heard both sides and perused the documents. 10. Admittedly there is no dispute to the fact that the Appellant has provided the copy of the Agreement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant for determination of the quantum of duty. Whereas, in the present case, the duty is levied on the basis of the transaction value agreed between the respondent and the overseas purchaser on the criterion of dry weight of iron ore fines. Therefore, the determination of export duty on the basis of dry weight or wet weight, in our opinion, is irrelevant as the duty to be computed on the value of the goods in dry weight condition, as agreed by the parties. Therefore, we agree with the contention of the ld. CA for the respondent that the said judgment is inapplicable to the facts and circumstances of the present case. In the result, Revenue s appeals filed on this issue is devoid of merit. Accordingly, ld. Commissioner (Appeals ) Order t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After hearing both sides, we find that the dispute relates to refund of deposited amount of duty, on success of the appellants case before CESTAT. The only ground of the Revenue is that the Tribunal s order has not been accepted by them and appeal stand filed before the Hon ble Supreme Court, which is pending. 3. The Assistant Commissioner as also the Commissioner (Appeals) has allowed the refund of deposited amount by following the Tribunal s order. It is also not the Revenue s case that the Tribunal s order has been stayed by the Hon ble Supreme Court. As such, it cannot be said that the impugned orders of the authorities below suffer from illegality or impropriety. As such, we find no merits in the Revenue s appeal. The same is rej ..... X X X X Extracts X X X X X X X X Extracts X X X X
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