9911796707
TMI Blog2024 (10) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... , GOA, DIRECTORATE OF REVENUE INTELLIGENCE, CENTRAL BOARD OF INDIRECT TAXES CUSTOMS MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, UNION OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE [ 2022 (9) TMI 1306 - BOMBAY HIGH COURT ], which has been affirmed by various Tribunals including this Tribunal. Reliance placed in M/S. NARBHERAM VISHRAM VERSUS COMMISSIONER OF C.G.S.T. AND CENTRAL EXCISE AND CUSTOMS, BHUBANESWAR [ 2024 (7) TMI 1080 - CESTAT KOLKATA ] 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. Matter remanded to the Adjudicating Authority to apply the for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % 62.17% 63.86% 7. Moisture Percentage as per Load port Analysis and Final Assessment Order 6.22% 8.08% 8.92% 8. Moisture Quantity [(3) x (7)] 622 808 169.48 9. DMT Quantity [(3) (8)] 9378 9,192 1730.52 10. Iron in DMT Quantity [(9) x (6)] 5860.31 5,714.67 1105.11 11. Iron in WMT Quantity [(10) / (3) x 100] 58.60% 57.15% 58.16% 12. Iron in WMT Quantity as per Certificate from Visiontek Consultancy Services Pvt Ltd dated 11.09.2023 58.60% (Pg. 30/C) 57.15% (Pg. 175/C) 58.16% (Pg. 211/C) 13. Iron in WMT Quantity as per Certificate from Sri Sankar Kanjilal, Chartered Engineer dated 10.09.2023 58.60% (Pg. 31-34/C) 57.15% (Pg. 177/C) 58.16% (Pg. 213/C) 14. Iron in WMT Quantity as per Certificate from Research Analysis and Consultancy Center date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y @ 300 per metric ton. Being aggrieved, the appellant is before the Tribunal. 3. The Learned Chartered Accountant submits that it has been consistently held by this Tribunal that the Fe‟ content at the time of final assessment has to be arrived at based on the WMT. He submits that the lower authorities have rejected their submission only on the ground that no Test Report was available on WMT. He submits that time and again, it has been held that WMT content can be arrived at by using the formula given in the case of V.M. Salgaocar and Brother Pvt. Ltd., Vs. The Assistant Commissioner of Customs (Export) 2022 (9) TMI 1306 (HC), which has been affirmed by various Tribunals including this Tribunal. He takes us through the Final Order No ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
