2023 (12) TMI 40

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..... hury, Advocate for the Appellant (s) Shri J.Chattopadhyay, Authorized Representative for the Revenue ORDER Per : K. ANPAZHAKAN : The present appeal has been filed by the Appellant against the impugned Order-in-Appeal dated 28.02.2012 passed by Commissioner (Appeals-I), Kolkata. 2. Brief facts of the case are that the Appellant was a manufacturer of colour and black and white TV. On many o .....

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..... supporting documents for adding 176 to 14" Picture TV, 16 Nos. of 20" Picture Tubes and 141 Nos. of 20" Picture Tubes, I accept the disparities as disputed by the appellant and I also do not find any basis of adding the said figured in Annexure-A2 page 3. However, I find that the appellant has not disputed with the valuation aspect of this case, therefore I think the value mentioned in the Annexu .....

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..... sp; 25 00 25 1300 32,500 CTV R/C     178 00 178 75 13,350 Total value of goods removed without payment of duty & after availing CENVAT Credit             6,76,140 3. From the findings of the Ld. Commissioner (Appeals) reproduced above, we observe that the Commissioner (appeals) has already considered all the disparities poi .....

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