1999 (8) TMI 634 - AT - Central Excise

Summary

The dispute was about the valuation of Polyacetal Resin imported by M/s. Dupont South Asia Ltd. The appellants declared a value of US $1,750 per M.T., but it was rejected and assessed at $2,050 per M.T. The Commissioner confirmed the enhancement of value. The appellants argued that they were not given a copy of the computer print out of contemporary imports used to determine the higher value, violating principles of natural justice. The Tribunal remanded the case back to the Assistant Commissioner for a fresh decision, instructing to provide the appellants with a copy of the computer print out for a fair proceeding.