2011 (2) TMI 558

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..... re of the view that the directions to pre-deposit a part amount by the appellate authority were not justified - Decided in favour of assessee. - Appeal No.C/468/10 - - - Dated:- 28-2-2011 - Mrs. Archana Wadhwa, Mr. B.S.V. Murthy, JJ. Appellant : Shri V.K. Jain, Adv. Shri P.D. Rachchh, Adv.+ Respondent : Shri R. Nagar, SDR Per: Mrs. Archana Wadhwa: After hearing both t .....

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..... o contract with the foreign supplier as also the quantum of import made by them and the payment terms, Commissioner (Appeals) observed that however, having regard to the fact that the appellant had contracted for a larger quantity than the quantity in compared import, I find that, prima-facie, their argument for price based on quantity allowance has force. In spite of making the above observation, .....

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..... When the above fact was pointed out to Commissioner (Appeals), he simply observed that the case laws relied upon by the appellant which lays down the principle of valuation under the Customs Act would come into play only when it is established that the decision of the adjudicating authority is in complete violation of the provisions of the Act of earlier valuation rules. However, in the circumstan .....

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