2004 (12) TMI 571

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..... ent. [Order per : S.S. Kang, Vice-President]. -Heard both sides. 2.Appellant filed this appeal against the order passed by the Commissioner whereby the Commissioner (Appeals) dismissed the appeal on the ground of limitation as well on the ground that appellant has accepted the enhanced value of the imported goods and paid duty thereon without any protest. Contention of the appellant is .....

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..... ndone the delay of 30 days on showing the sufficient cause. Therefore, the delay in filing the appeal before the Commissioner (Appeals) is condoned. 3.On merits, we find that neither the adjudicating authority nor the Commissioner (Appeals) had given any finding regarding the basis for enhancement of the value of the goods. In these circumstances, the matter is remanded to the adjudicating auth .....

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