2004 (8) TMI 601

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..... ndent. [Order per : S.S. Kang, Member (J)]. - Heard both sides. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals), Central Excise. 3. The respondents set up a 100% EOU and imported capital goods. The respondents declared the value of imported capital goods as 85000 pounds. The goods were warehoused and the register [Capital Goods In-Bond Regi .....

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..... he value as 85000 pound. The respondent made import of second hand goods and the Chartered Engineer certificate is produced by the appellant also mentioned the year of manufacture as 1984. 6. The only contention of the Revenue is that the value of the goods imported by the respondent is 147650 pound. However, Revenue had not produced any evidence in support of their claim. The Commissioner (Appe .....

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