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TMI Blog2012 (5) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... ime was verified and it was found that the prices of the goods cleared during the relevant time were at par with the loaded value. The Orders-in-Original do not reveal that the relevant records indicating contemporary import prices were supplied to the assessee, case remanded to the original authority for fresh decision on the refund claims - C/1085 & 1086/03 - - - Dated:- 7-6-2011 - SHRI P.G. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders were ex parte as the assessee did not avail the personal hearing offered by the authority. The said authority verified records of contemporary import prices and noted that the loaded value of the goods imported by the assessee was on par with those prices. On this basis, the original authority found the assessment to be in order. Consequently, the refund claims came to be rejected. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, 'As such, I don't want to interfere with the same'. This one liner is not preceded by any discussion whatsoever. The impugned order is, therefore, unsustainable in law. 4. In the present appeals, the assessee has also raised a grievance against the original authority. It is stated that a letter dated 29.01.2002 submitted to the said authority seeking adjournment of hearing was disregard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the contemporary import price during the relevant time was verified and it was found that the prices of the goods cleared during the relevant time were at par with the loaded value. The Orders-in-Original do not reveal that the relevant records indicating contemporary import prices were supplied to the assessee. 5. In the aforesaid circumstances, we are inclined to remand the case to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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