2007 (8) TMI 192

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..... - C/325/2007-SM(BR) - 1529/2007-SM(BR)(PB) - Dated:- 31-8-2007 - [Order per] - The relevant facts of the case, in brief, are that the appellants entered into a contract dated 26-4-99 with Air Headquarters, Vayu Bhawan, New Delhi, for supply and installation of DTS System, at a price of Rs. 81,89,000/-. The appellants imported parts of DTS System. It appears that the Customs authorities charged .....

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..... 81,89,000/- in terms of that contract. The ld. Advocate has taken the Bench to the copy of the invoice dated 1-9-1999 as well as contract dated 26-4-99. He submits that vide Final Order dated 27-2-2006, the Tribunal directed the Commissioner (Appeals) to examine the invoke with the ledger account. Therefore, the findings of the Commissioner (Appeals) is beyond the remand order. 3. The ld. DR r .....

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