2015 (12) TMI 728

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..... re importers of tissue paper. They had imported 2963 Kgs. of tissue paper from Japan at a price of J. Yen 360/- per Kg. The revenue had noticed contemporary imports on 25/10/88 at J. Yen 530 Kg from the same supplier and same country of origin. Before original adjudicating authority the appellant had contended that they had negotiated directly with the supplier for 22 MTs. They further contended t .....

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..... 3. Learned AR relies on the impugned order. 4. We have considered the rival contention. It is noticed that the Commissioner (Appeals) did not give any findings on the letter of the supplier. In the said letter it has been stated that material supplied to the Gujarat Small Industries Corporation is different not only in quality but was produced in a different mill. The Commissioner (Appeals) has .....

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