9911796707
TMI Blog1999 (3) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... L. Peeran, Member (J)] his is a reference application filed by Revenue against Final Order Nos. 958 to 960/98, dated 22-9-1998. The revenue has also filed an application for condonation of delay in filing the reference application, the delay is only 15 days. 2. After hearing both sides we are satisfied that the Commissioner was prevented from sufficient cause from filing the reference app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the value will be US $ 1708 and the invoice value shows US $ 1700 and held that there was not much difference in value and, therefore, upheld the appellants contention and set aside the order of the Commissioner (Appeals). In the appeal there was no question of valuation or import policy. The Tribunal had extracted the findings given in Sai Impex v. C.C.E. reported in 1992 (62) E.L.T. 616 (Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Section clearly lays down that any question pertaining to rate of duty or valuation cannot be referred to a High Court, as specific appellate provision provided for filing appeal before the Apex Court. He further points out that the questions raised does not pertain to any of the points which was dealt with by the Tribunal and the Commissioner has been mislead to take the extracted portion of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplied his mind and has not read the order of the Tribunal. The questions raised are as follows :- (a) The CEGAT should have confirmed the views of the Commissioner of Customs and Central Excise (Appeals) regarding the licensing of populated PCBs, as per Para 156F of Exim Policy 92-97, instead of wrongly referring to Exim Policy 88-91, as the Bill of Entry was filed on 3-10-1992. (b) The CEGAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to ITC valuation. In the present case there was no question of ITC valuation and the Tribunal was not called upon to deal with the said question. The only question which was dealt by the Tribunal pertain to loading of the value on the basis of a quotation. The Tribunal after discussing the matter on the aspect of valuation clearly held that the department had not made out a case for enhancing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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