TMI Blog2017 (9) TMI 1710X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant by the decision of Tribunal in the case of Sesa Goa Ltd. [2010 (8) TMI 747 - CESTAT, MUMBAI], where it was held that FOB price of iron ore exported by one of the present appellants was held to be cum-duty price and accordingly abatement of duty element from the FOB price was allowed to the assessee - appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirming differential duty. 4. Aggrieved by such an order, appeal was referred to the first appellant authority who did not agree with the contention of appellant, however he modified the order and held the issue of Rate of Exchange in appellant's favour, while rejecting the claim of abatement of duty element from FOB price. 5. Both sides submit that the appeal of the appellant is only on the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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