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TMI Blog2011 (4) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... is no evidence of any flow back to the customer of the goods, it is stand contended before us that the Revenue had drawn samples from the consignments in question and have sent them for testing - However, before the test reports could be delivered, Commissioner passed the present impugned order - find that admittedly the test reports now being provided by the appellant were not before the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed penalty of Rs.5.00 lakhs. Revenue in their appeal has prayed for enhancement of redemption fine and penalty. 2. After hearing both the sides, we find that the dispute relates to the valuation granules imported by the appellant and declared by them as LLDPE/PP plant sweeping. The 100% examination of all the 32 containers imported by the appellant revealed that a part of the goods was of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent impugned order. Ld. Advocate appearing for the appellant now produces before us the result of the test reports by Central Institute of Plastics Engineering Technology, according to which the goods are in consonance of the declaration made by the importer. The said test reports were obtained by the importer by filing an application under RTI Act and submits the ld. Advocate for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition. However, in the absence of any evidence to show payment of higher value to the supplier of the goods, the adoption of enhanced value by the Commissioner was not justified. 6. After carefully considered the submissions made by both the sides, we find that admittedly the test reports now being provided by the appellant were not before the adjudicating authority. As such without commenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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