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TMI Blog2013 (2) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... and production of a bank guarantee by the exporter - A sample of the goods drawn for analysis by the Chemical Examiner was reported to have contained 62.10 % of Fe by weight - As iron ore containing more than 62% Fe by weight attracted the normal rate of export duty @ Rs.300/- per M.T. - The assessment was finalized on this basis without grant of the benefit of the above Notification - show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. Decides against revenue - C/651/2009 - FINAL ORDER NO.546/2012 - Dated:- 6-8-2012 - P.G. Chacko And M. Veeraiyan, JJ. Appellant Rep by: Mr Ganesh Haavanur, Additional Commissioner (AR) Respondent Rep by: Mr. B. Satish Sundar Mr. S. Krishnanandh, Advs. Per: P.G. Chacko : This is an appeal filed by the Department. The respondent had exported a consignment of iron ore on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontrol Laboratory (CRCL), New Delhi for re-testing for iron content. The CRCL's report showed Fe content to be 59.4% and moisture content to be 0.32%. In view of these results, the learned Commissioner dropped the proposals raised in the show-cause notice. The present appeal of the Department is directed against the Commissioner's decision. 2. After hearing both sides, we have found no merit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court's ruling in the case of UOI vs. Jain Shudh Vanaspati Ltd. [1996(86) ELT 460 (SC)] is the answer to the above ground of the appeal. In the said case, the apex court set aside a judgment of the Delhi High Court which had held that no show-cause notice under Section 28 could have been issued unless and until the order passed under Section 47 had been first revised under Section 130 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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