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TMI Blog2019 (1) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- Tribunal had already decided the issue of determination of duty of export goods, namely, Iron Ore Fines, and observed that for the period after 1-1-2009, the said goods be assessed to duty adopting the FOB Price, in the case of M/S. SESA GOA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, BHUBANESWAR-I [2014 (4) TMI 658 - CESTAT KOLKATA] - Following the same, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (J)]. - The stay petition is filed in Appeal No. C/254/2010 seeking stay of the operation of the respective Order-in-Appeal passed by the Commissioner of Customs (Appeals), Kolkata. Since, one more appeal involving the same issue is listed for final disposal, with the consent of both sides, both the Appeals are being considered for disposal. 2. These appeals are filed against KOL/CUS/C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is whether duty be calculated on 'Wet Weight' basis, under which the Assessee/Respondent agreed to supply the goods to the overseas purchaser or on the transaction value of the goods on 'Dry Weight' basis for the period after 13-6-2008. He submits that the said issue has been decided by this Tribunal in favour of Assessee/Respondent, vide Order No. FO/A/75192-75217/2014, dated 30-4-2014 [2014 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opting the criteria of 'Dry Weight', as agreed to between the Assessee/Respondent and the overseas purchasers, vide Order Nos. FO/A/75192-75217/2014, dated 30-4-2014. Hence, this issue is decided in favour of the assessee and against the Revenue.
7. Revenue's appeals and stay petition are disposed off in the above terms.
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