2011 (5) TMI 794

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that:- Commissioner (Appeals) while taking into consideration the price of the raw materials held that the value of goods should be two times of the value of raw material and further held that loading should be restricted to 50%, no merit in the appeal, the same is dismissed - C/49/03 - Final Order No. A/213/2011-WZB/C-I(CSTB) - Dated:- 11-5-2011 - Mr. S.S. Kang, Vice President Mr. P.R. Chand .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nged this order on the ground that the Commissioner (Appeals) without giving any reasoning, reduced the percentage of loading. It is also submitted that there is a contradiction in the impugned order. 3. We find that the Commissioner (Appeals) held as under:- "It is seen that in these three consignments the value declared per Kg. works out to approximately U.S. $ 550 per Kg and it i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a of the impugned order does not show any contradiction, the Commissioner (Appeals) while taking into consideration the price of the raw materials held that the value of goods should be two times of the value of raw material and further held that loading should be restricted to 50% in this case. In view of the clear finding, which is after taking into consideration, the value of raw material an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X