9911796707
TMI Blog2013 (12) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... Dy. Commissioner (AR), for the Respondent. ORDER The appellants are in appeal against the impugned order along with applications for stay of the impugned demands. The charge against the appellants is that they have undervalued the imported goods i.e. superheat resistant latex rubber thread in ribbon form. 2. The facts of the case are that the appellant namely M/s. Vebhav Synthetics Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice dated 1-12-2008 in the case of M/s. Vebhav Yarns Pvt. Ltd. were issued on the charge of undervaluation. The show-cause notices were adjudicated and the values of the imported goods were enhanced. Therefore, differential duty was demanded, redemption fine almost equivalent to duty was also confirmed against M/s. VSPL and penalty on both the appellants were imposed. The said orders were c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds imported during the period July, 2007 to September, 2007 and the Bill of Entry mentioned herein above on the basis of which enhancement of value is made. He further submitted that the show-cause notice has been issued beyond the period of limitation therefore, the demands are time-barred. 5. Considering the contention raised by the learned Counsel during the course of arguments, we find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are different from the goods and value which were relied on by the adjudicating authority for loading of the value. In this case, loading of value is not sustainable as discussed above. 6. Further, we notice that in these cases the show cause notices admittedly have been issued beyond the period of six months and there is no allegation of suppression, concealment of facts, fraud, etc., ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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