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TMI Blog2017 (8) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... in an order in the case of appellant-assessee, M/s. Essel Mining & Industries v. Commr. of C. Ex, Customs & S.T., BBSR-I [2017 (4) TMI 87 - CESTAT KOLKATA] - decided against appellant. Valuation - enhancement of the value of the goods on the basis of contemporary price - Held that:- Appellant submits that he can submit reply provided the department will supply contemporary documents to appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has signed FOB contract on the export items. The issue is pertaining to the question whether FOB price can be treated as cum-duty or not. 3. Fair enough Shri Ravi Raghavan, Ld. Counsel appearing for the appellant submits that the issue regarding treating the FOB price as cum-duty is not in favour of the appellant, as per the ratio laid down by the Tribunal in an order in the case of appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enhanced the value to 117.89 US Dollar. 7. During the course of argument Ld. Counsel submits that he can submit reply provided the department will supply contemporary documents to appellant. 8. In view of the above, the department is asked to provide documents pertaining to contemporary rate to the assessee-appellant, and appellant will file reply within a period of 3 weeks thereafter. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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