2013 (10) TMI 61

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..... etly, for the Respondent. ORDER P.C. : Whether the Tribunal was justified in directing the appellants to deposit 15% of the duty confirmed by the order in original is the question raised in these two appeals. 2. The Tribunal in para 17 of its order has recorded that the case of the revenue to the effect that the goods in question have been undervalued and that the thickness of the imported good .....

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..... , it is the case of the appellants that there is no statement admitting undervaluation and in any event the Director/partner of the appellants have retracted the statement. The Tribunal has declined to consider the retraction on the ground that the retraction has not been made before the authority who had recorded their statement. From Exhibits (b) and (c) to the appeal memo it is seen that the re .....

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