2014 (1) TMI 1479

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..... nce to support the contention of Revenue in the present case, no order can be passed on mere suspicion or surmise - Decided against Revenue. - C/755/2007 - Final Order No. C/A/237/2012-Cus.(PB) - Dated:- 14-8-2012 - Shri D.N. Panda, Member (J) and Mathew John, Member (T) Shri N. Pathak, AR, for the Appellant. None, for the Respondent. ORDER None present for the respondent nor the .....

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..... he context of clear admission in writing for enhancement of the value. But present case is not so. We also find that there is no representation by Revenue before first appellate authority to appreciate their seriousness and conscious approach to law. 4. We do understand how Revenue has plea as to admittance at the time of clearance while such pleadings is not backed by evidence nor by appropriat .....

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