T.K.JAYARAMAN, J. - (1.)THIS appeal has been filed against Order -in -Original No. 19/2007 dated 30 -7 -2007 passed by the Commissioner of Customs, Bangalore
(2.)THE impugned order has been passed consequent to the remand directions of this Tribunal in its Final Order No. 2146 -2149 dated 7 -12 -2005 [2006 (198) E.L.T. 354 (Tribunal).]
(3.)SHRI V.M. Doiphode and Ms. Padmini Sundaram, learned Advocates, appeared on behalf of the appellants and Ms. Sudha Koka, learned SDR, appeared on behalf of the Revenue.
We heard both sides. The learned Advocates appearing on behalf of the appellants pointed out that they are agitating over two issues which are to be decided by the Adjudicating Authority after the remand order of the Tribunal. In respect of the bill of entry, dated 5 -4 -2003 the Tribunal ordered that the value of the impugned goods should be taken at US Dollar 6.5 per sq. mt. In the remand order, the Tribunal has also stated that the MRP of the tiles imported should be recomputed for purposes of calculation of countervailing duty. The grievance of the appellant is that the Adjudicating Authority in the de novo order has taken a value of Rs. 800/ - per sq. mt. as MRP for calculating the countervailing duty. It was pointed out by the learned Advocates that the entire basis for calculating the countervailing duty has been changed by the Commissioner. He referred to the show cause notice and also the Order -in -Original wherein for purposes of countervailing duty, the MRP was calculated by adding to the declared price the permissible duty of 55% + 20% other expenses and 20% as margin of profit. However, in the de novo order, the Commissioner has taken Rs. 800/ - on the ground that the appellant had sold the goods at Rs. 800/ - per sq.mt. which is evident even from the statement of the appellants counsel during the course of the personal hearing. This point is strongly agitated on the ground that the instance of selling 800 per sq. mt. is only a random sale. The material was actually sold from a price varying from Rs. 680 -720 per sq. mt. Therefore, it was stated that the Commissioner has erred in taking MRP of Rs. 800/ - per sq. mt. and not implementing the remand directions.