2013 (9) TMI 321

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..... ontracts, quantum of import, value prevailing at the relevant point of time, feature of goods use of the goods should also receive his consideration - assessee shall get fair opportunity of defence without seeking any adjournment - above exercise of determination of the issue shall be completed as expeditiously as possible – appeal decided in favour of assessee. - Appeal No.C/821/2008-Cus - - - .....

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..... the same purpose, it cannot be construed that both goods are similar for valuation as contemplated by Revenue. There is no factual evidence on record to appreciate whether contemporaneous evidence should be basis of adjudication against the appellant. 3. Aforesaid statement and fact as is apparent from para 5 and 6 of the appellate order is sufficient to send the matter back to ld. Commissioner .....

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..... apparent from page 16 of the appellate order. 5. When we enquired as to whether any stay order was passed in this case, Revenue brings out that as is apparent from para 2 of the appellate order, duty was paid and probably stay application was not warranted. As we find there was violation of natural Justice, we conclude as above. 6. In the result, appeal is disposed with the direction aforesaid .....

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