2008 (9) TMI 772

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..... , for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the present appeal of the Revenue is as regards the valuation of Acetone and Styrene Monomer imported by the appellant. The original adjudicating authority had enhanced the assessable value of the said goods on the ground that by rejecting the transaction value and by adopting the value of contemporaneous impor .....

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..... contrary, correctness of transaction value should be adopted. The said judgment of Commissioner (Appeals) is impugned before us. 2. We find that the Revenue in their appeal has not placed any evidence on record to show that the transaction value was not the correct value. In fact, the transaction value is not being doubted by the Revenue. Merely, because there was another import at higher price .....

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