2006 (12) TMI 20

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..... in Appeal No. C/45/0 - Misc. Order No. M/493/2006-WZB/C-IV/(SMB)/Mum., - Dated:- 15-12-2006 - [Order]. - None is present on the behalf of the Respondents in spite of notice. The Revenue has filed the ROM application against the Order No. A-216/WZB/2005/C-IV dated 31-1-2005 passed by the Tribunal wherein the Revenue has inter alia stated that the DEPB value claimed is of Rs. 1,29,577/- as agains .....

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..... of the declared value of the goods. Therefore, his contention is that these amounts do not need any further reduction. 3.After hearing the learned JDR and perusal of the case records and the clarification of the Commissioner of Customs, I find that if the DEPB benefit and the export value of the goods should have been taken into account, there would been no necessity for any further reduction o .....

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