M/S GMR ENERGY LTD. vs. COMMR.OF CUSTOMS,BANGALORE
C.A. No.-004920-004920 - 2007Supreme Court27 Oct 2015
deducting the price of the returned part
is without any basis. There is no material to support
such an erroneous presumption also.
J.2
This presumption is apparently based on the
statement of Shri. Naresh Manchanda recorded on
03.09.2003 who has stated that the commercial invoice
for the replacement Hot Path Gas Parts is raised on
the Noticees taking into consideration
