2013 (7) TMI 17

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..... settled that NIDB data cannot be adopted as a reason for enhancement of the assessable value. Against revenue. - 236 of 2008 - - - Dated:- 20-3-2013 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant: Shri Nagesh Pathak, Authorized Representative (DR) JUDGEMENT Per. Archana Wadhwa :- Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed .....

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..... f Eicher Tractors Limited vs. CC reported in 2000 (12) E.L.T. 321 (S.C.). 3. Revenue in their memo of appeal has referred to NIDB data as there is no direct evidence reflecting upon the under valuation of the imported goods. It is well settled that NIDB data cannot be adopted as a reason for enhancement of the assessable value. In the absence of any other evidence, we find no merits in the Reven .....

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