2008 (5) TMI 575

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..... ondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Appeal No. 15/2005 (H-II) dated 21-3-2005 passed by the Commissioner of Customs and Central Excise (Appeals-II), Hyderabad. 2. Shri A. S. Sundar Rajan, Advocate appeared on behalf of the appellant and Shri K. Sambi Reddi, learned JDR appeared for the Revenue. 3. We heard both sides. The i .....

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..... and the assessments were finalized. The appellants approached the Commissioner (A). The Commissioner (A) in paragraph 4 has stated that the appellants failed to appear on the date of hearing and therefore, he had decided the matter ex parte based on merits. In Para 5 of the impugned order, the Commissioner (A) has stated that the appellant had not furnished the manufacturer's invoice required unde .....

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..... ion value. Moreover, the Valuation Rules have to be followed sequentially and department cannot invoke Rule 8 without discarding each one of the other rules for valid reasons. It was also pointed out that Rule 10A is not enabling provision to determine the valuation of the impugned goods. 5. On a very careful consideration of the issue, we find that the lower authority has decided the value .....

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