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TMI Blog2017 (7) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner (Appeals) through impugned Order-in-Appeal dated 13.05.2013 and Revenue has not brought forward any ground to contest the finding by ld. Commissioner (Appeals) - there are no grounds to interfere with the value of export goods declared by the respondent while filing the said 31 Shipping Bills - appeal dismissed - decided against Revenue. - C/59191/2013-CU[DB] - C/A/70566/2017-CU[DB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter C No. VII (25) 24-Tech/08/Pt/191 dated 04.05.2012. On scrutiny of the documents submitted by the respondent at the time of export of Iron Ore Fines, it appeared to Assistant Commissioner that since the respondent had procured export goods from M/s Gallant Ispat Ltd., Gorakhpur the freight charges of Railway @ ₹ 1570/- per MT incurred by M/s Gallant Ispat Ltd., Gorakhpur for procuremen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f export goods @ ₹ 1570/- per MT. Further, he directed the respondent to pay differential export duty within a period of 7 days of receipt of copy of the said order. The said order was passed through Order-in-Original No.01/Assessment/LCS (B)/CUS-GKP/2013 dated 04.03.2013. Aggrieved by the said order respondent preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was an independent buyer of Iron Ore Fines from M/s Gallant Ispat Ltd., Gorakhpur and the transaction between M/s Gallant Ispat Ltd., Gorakhpur and respondent M/s Agarwal Associates is on principal to principal basis and that respondent have included transportation cost of ₹ 320/- per MT for transportation of export goods from Gorakhpur to Land Customs Station, Barhni. He, further, held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue has presented four grounds in the said grounds of appeal and we find that the main ground of appeal was at Serial No. (iv). We find that it was already adjudicated upon by ld. Commissioner (Appeals) through impugned Order-in-Appeal dated 13.05.2013 and Revenue has not brought forward any ground to contest the finding by ld. Commissioner (Appeals). We, therefore, do not find any merit in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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