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TMI Blog2011 (2) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... e submissions of the respondent, the lower appellate authority has set aside the adjudication order, valuation of goods wherein the value was enhanced without any evidence, appeal filed by the Revenue is rejected - C/74/2007 - C/89/2011(PB) - Dated:- 21-2-2011 - S/Shri Ashok Jindal, Mathew John, JJ. REPRESENTED BY : Shri Amrish Jain, SDR, for the Appellant. Shri S. Sunil, Advocate, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication order which is not proper as held by the Vikas Spinners v. CC, Lucknow reported in 2001 (128) E.L.T. 143. 3. On the other hand, ld. Advocate of the respondent submits that the allegation against the respondent is that they have undervalued the imported goods. The adjudicating authority has arbitrarily enhanced the value of the goods without relying on any evidence and without any basis, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r foreign suppliers for the impugned goods and considering the submissions of the respondent, the lower appellate authority has set aside the adjudication order. The case law relied by the ld. DR in the case of Vikas Spinners (supra) is not relevant to the facts of the case, in fact in that case the issue of classification of goods was there which was admitted by the assessee during adjudication p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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