2008 (7) TMI 765

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..... ng, Vice-President]. Heard ld. DR. None appeared on behalf of the respondent in spite of notice. Common issue is involved in these appeals, therefore, are being taken up together. 2. Revenue filed these appeals against the impugned order whereby Commissioner (Appeals) held that the value declared by the respondent was not accepted by the department and same was enhanced to USD 0.6 per kg. .....

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..... ced to USD 0.6 per kg. 4. We have gone through the adjudication orders. The dispute before the adjudicating authority was that the goods were imported without specific licence and the submissions were made in this regard only. In these circumstances, we find that as the issue of valuation was not before the adjudicating authority, therefore, the Commissioner (Appeal s) order with regard to valua .....

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