9911796707
TMI Blog2004 (1) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order]. The appellants had exported a consignment of T.L. Tower material to Nepal Electricity Authority, Kathmandu on payment of duty of Rs. 69,025/-. Subsequently, they filed a refund claim with the proper officer of Central Excise, saying that they ought to have paid duty only to the extent of Rs. 12,320/- and hence there was excess payment of Rs. 56,705/-. This cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value Rs. 431409/- involving amount of duty amounting to Rs. 69025/-. Thus, the goods exported by the appellants under the aforesaid invoice cannot be corroborated with the refund claim filed. In view of above, I hold that the appellants have failed to prove that the corroboration between the value of goods exported and the value of contract between the appellants and M/s. Prem Power Contracti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30-6-2000. (viii) Copy of the consignee copy of the MTR No. 108. (ix) Copy of the letter No. 188-Vt/2001-503, dated 16-5-2001. (x) Copy of the letter No. 828 3. Ld. Counsel submits that it was clearly discernible from the above documents that the excess duty of Rs. 69,025/- was paid erroneously on the assessable value of a different consignment of goods covered by a differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o examine the case further at this stage as I find that none of the lower authorities applied its mind to the evidence adduced by the party. The original authority s observation : yet I am not convinced....... seems to belie its own conviction. Non-application of mind is writ large on the face of the order of the Assistant Commissioner. It is up to that authority to apply its mind and pass a spe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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