1998 (1) TMI 254

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..... )]. This is an appeal filed by the department against that portion of the order, wherein, the adjudicating authority enhanced the value of each of the machine from US $ 130 to US $ 185. 2. In the grounds of appeal, the department mentioned as follows : The Adjudicating Authority has enhanced the declared value of US $ 130 per piece to US $ 185 per diesel engine (used and unreconditioned) .....

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..... re, pointed out that the above said order is not proper and the same may be set aside and remanded for further adjudication, on the point. 4. The learned Advocate Shri Govindarajan, on the other hand, stated that the respondent had filed an appeal against the imposition of redemption fine and penalty. He also pointed out that the above said order passed by the Additional Collector is based on ce .....

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..... n into consideration the pricing schedule of the same supplier of identical goods from the same country and the unit price, wherein, was mentioned as US $ 185 to the quantity of 100 Units. Therefore, when he has taken into consideration the price of similar goods from the same origin and when this fact was not disputed specifically in the appeal grounds and in the absence of mentioning anything in .....

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