2024 (10) TMI 611

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..... MBER (TECHNICAL) For the Appellant : Mr. Arvind Baheti, CA For the Respondent : Mr. S. Debnath, Authorized Representative ORDER [PER R. MURALIDHAR]: The appellants have exported Iron Ore fines during the period 2007-08. The Shipping Bills were filed and assessed provisionally. The appellants have filed the requisite documents along with Shipping Bill requesting the authority to finalize the .....

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..... espect of Appeal No. C/76079/2018] Sl. No. Particulars Quantity (MT) 1. Exported Quantity 14,201 2. "Fe" Content on DMT basis 62.17% 3. Moisture Percentage 8.08% 4. Moisture Quantity [(1) x (3)] 1,147.44 5. DMT Quantity [(1) - (4)] 13,053.56 6. Iron in DMT Quantity [(5) x (2)] 8,115.398 7. Iron in WMT Quantity [(6) / (1) x 100] 57.1466% (57.15%) 2. If the "Fe" content is m .....

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..... nal Order No. 76372/2024 dated 19.07.2024 wherein this Bench had accepted the submission of the Appellant and remanded the matter to the Adjudicating Authority to apply the formula to arrive at the moisture content as "Fe" content and finalize the assessment. 4. On going through the Final Order No. 76372/2024 dated 19/07/2024, we find that the issue is identical. Following the ratio laid down in .....

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