2011 (1) TMI 33

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..... ocate for the appellants Shri K.K. Jaiswal, Authorized Departmental Representative (DR) for the Revenue Mrs. Archana Wadhwa, Mr. M. Veeraiyan, Oral Order Per Archana Wadhwa: All the five appeals are being disposed of by this common order as the issue involved is identical. 2. The Commissioner (Appeals) has upheld the enhancement of the value of the imported goods done by .....

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..... learned Advocate, we set aside the impugned orders and remand the matters to the original adjudicating authority for passing a reasoned speaking order. Needless to say that the materials proposed to be relied upon by the Department would be disclosed to the appellants well in advance, who would be within their rights to put their defence on record. Principles of natural justice would be observed b .....

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