2011 (1) TMI 33

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..... enue 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 the assessing officer on the bill of entry. The grievance of the appellants is that suc .....

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..... 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 by the adjudicating authority.   5. In view of the above, all the appeals a .....

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