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TMI Blog2013 (11) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Customs Valuation Rules, 1988/2007 does not arise and transaction value has to be accepted - Decided in favour of assessee. - C/480/2012-Mum - A/766/2012-WZB/CI(CSTB) - Dated:- 18-10-2012 - Shri Ashok Jindal and P.R. Chandrasekharan, JJ. Shri S.N. Kantawala, Advocate, for the Appellant. Shri D.D. Joshi, Supdt. (AR), for the Respondent. ORDER The appeal and stay application are directed against order-in-appeal No. 147/MCH/DC/SVB/2012, dated 27-2-2012 passed by the Commissioner of Customs (Appeals), New Custom House, Mumbai. 2. The appellant M/s. SGL Carbon India Pvt. Ltd. filed declaration under Rule 10 of Customs Valuation Rules, 1988/2007. Inasmuch as the foreign supplier was related to the importer the valuation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower Appellate Authority on the basis of the appeal filed by the Revenue held as follows:- It is proven fact that the relationship has been established between the importer and the supplier and the price appears to have been influenced on the basis of points raised by the Revenue on the grounds of appeals. It appears that the adjudicating authority has over looked the issue. The justification made by the respondent does not seem to be convincing. In view of the above, the Revenue appeal succeeds and the adjudicating authority is directed to pass appropriate order in view of the points made in the ground of appeals . (emphasis supplied) It is against this order the appellant is before us. 3. The learned Counsel for the appellant subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the findings of the lower Appellate Authority. 5. We have carefully considered the submissions made by both the sides. As the issue lies in the narrow compass, we are of the view that the appeal can be disposed of at this stage itself. Therefore, after dispensing with the requirement of pre-deposit, we take up the appeal for consideration and disposal. 5.1 We find that the lower Appellate Authority has, without giving any findings on the points raised in the appeal by the Revenue, remanded the case back to the adjudicating authority. The Commissioner (Appeals) does not enjoy the power of remand and, therefore, on this ground alone the impugned order is liable to be set aside. 5.2 We have also perused the terms and conditions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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