2011 (10) TMI 216

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..... e unless the evidence to the contrary is shown.Decided in favour of assessee. - C/730 of 2007 - Final Order No. C/465/2011(PB) - Dated:- 19-10-2011 - Mrs.Archana Wadhwa, Mr.Mathew John, JJ. Present for the Appellant: Shri Anil Khanna, SDR Present for the Respondent: Shri G.S.Agarwal, Advocate PER: ARCHANA WADHWA Being aggrieved with the order passed by the Commissioner (Appeals) .....

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..... e and time of import. As such, he held that there was no evidence brought on record on the part of the revenue, he allowed the appeal. Hence the present appeals filed by the Revenue. 3. On going through the grounds of appeal filed by the Revenue, we find that there is no reference of contemporaneous higher prices of identical goods. Reference is placed only on NIDB data which cannot be made bas .....

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