2007 (5) TMI 64

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..... . A/726/2007-WZB/C-III/(SMB)/MUM - Dated:- 15-5-2007 - [Order per] - Heard both sides. 2. The appellants are an SSI Unit engaged in the manufacture of cameras and were availing the benefit of exemption limits for clearance. On 22-11-1997 a taxi was intercepted by the officers which was carrying cameras and enquiries were extended to the appellant's factory where 536 cameras lying in the fac .....

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..... at as prescribed by law. Since the duty demands are not worked out as per law, the impugned order is set aside and remitted back to the original authority to re-determine the value as provided by law in de novo proceedings. Other issues can be considered on which no findings are being arrived by me at this stage. 4. Appeal allowed as remand to the original authority to rehear the appellants .....

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