9911796707
TMI Blog2002 (10) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... A.K. Mondal, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. The appellants imported 400 sets of Uninterrupted Power Supply System (UPS) from M/s. Cellpower Co. Ltd., Taiwan, a manufacturer of the said goods at a price of US $ 35.00 per piece under bill of entry No. 302, dated 7-1-2001. 2. An enquiry was launched by the D.R.I. Officers regarding alleged undervaluation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduced in the show cause notice dated 21-6-2000 that there was an undervaluation of P600R Model of UPS imported from M/s. Cellpower Co. Ltd., Taiwan by the appellants. 3. The lower authorities confirmed the demand on the proposed values as per the show cause notice. The Commissioner (Appeals) vide his Order-in-Appeal found and held as follows :- I have carefully gone through the case record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the impugned goods having almost like characteristics and like component materials (as discussed in Para 9 of the O/O) enable them to perform almost same function, are nothing but Similar Goods . Having regard to the facts and circumstances of the cases, fine imposed by the adjudicating authority is reduced to Rs. 50,000/- (Fifty thousand only) and penalty amount reduced to Rs. 10,000/- (Rup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, is well-defined and cannot be enlarged, based on the material in this case; (b) that the Commissioner (Appeals) is also coming to a finding that UPS Model V/S 500 and impugned goods having almost like characteristics and like component materials enable them to perform almost the same function and they are nothing but similar goods . 5. We cannot uphold this method of arriving at the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
