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TMI Blog2017 (3) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... anish Saharan, Advocate for the Appellants Rep. by Shri H.C. Saini, DR for the respondent Per Mr. M.V. Ravindran These appeals are directed against Order in Appeal No. OIA-IND/CEX/000/APP/30&31/2012 dated 31.01.2012. 2. Heard both sides and perused the record. 3. The issue in these cases is regarding the demand of duty liability in respect of the goods which were clandestinely removed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities, is based upon the commercial invoices raised and they had claimed that the computation needs to be re-worked out considering the invoice value as cum-duty-price. It is his submission that both the lower authorities have not accepted this proposition of law. He would submit that if re-computation of duty liability takes place, considering the value arrived at as cum-duty-price, then a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the law settled by the Apex Court on this point, wherein the Apex Court has settled that the benefit of cum-duty-price needs to be extended to the appellant even in the case of clandestine removal. This is settled by the Apex Court in the case of Hindustan Sugar Mills - 1978 (4) SCC 271. 7. The reliance placed by the first appellate authority on the judgment in the case of Amrit Agro Industri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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