Page 233 - ELT_1st August 2020_Vol 373_Part 3

2020 ] P.G. ELECTROPLAST LTD. v. PRINCIPAL COMMISSIONER OF CUSTOMS, NOIDA 415

1
6. On carefully going through the above findings of the adjudicating
authority, we find that the adjudicating authority has given proper reasoning
and correctly interpreted the various provision of Customs Valuation, provision-
al assessment and Cenvat Credit Rules. We do not find any infirmity in the find-
ing given by the adjudicating authority.
7. As per our above discussion and finding support with the settled le-
gal position, We find that the order passed by the adjudicating authority is just
and proper.
8. Accordingly, we uphold the impugned order and dismiss the Reve-
nue’s appeal. Cross Objection also stands disposed of.
(Pronounced in the open Court on 12-3-2020)
_______

2020 (373) E.L.T. 415 (Tri. - All.)
IN THE CESTAT, REGIONAL BENCH, ALLAHABAD
[COURT NO. I]
Ms. Archana Wadhwa, Member (J) and Shri Anil G. Shakkarwar,
Member (T)
P.G. ELECTROPLAST LTD.
Versus
PRINCIPAL COMMISSIONER OF CUSTOMS, NOIDA
Final Order Nos. 71124-71125/2019, dated 18-6-2019 in Appeal Nos. C/70379/2017
& C/70023/2018
1
Valuation (Customs) - Evasion of Anti-dumping duty - Overvaluation
on import of Colour TV Picture Tubes - Evidence - Only evidence adduced by
Revenue alleging overvaluation to evade ADD on import of aforesaid goods
from Malasiya are Statement of persons including that of Director - There is
________________________________________________________________________
1 In appeal against this order, notice was issued by Supreme Court in 2020 (373) E.L.T.
A92 (S.C.).
EXCISE LAW TIMES  1st August 2020  233